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California Law (Last Updated: March 4, 2014) |
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Revenue and Taxation Code - RTC |
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Division 2. OTHER TAXES |
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Part 11. CORPORATION TAX LAW |
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Chapter 7. Net Income |
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ARTICLE 3. Items Not Deductible |
Section 24424.
Latest version.
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Section 264 of the Internal Revenue Code, relating to certain amounts paid in connection with insurance contracts, shall apply, except as otherwise provided.
(Repealed and added by Stats. 2002, Ch. 35, Sec. 52. Effective May 8, 2002.)