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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 24437.
Latest version.
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Section 277 of the Internal Revenue Code, relating to deductions incurred by certain membership organizations in transactions with members, shall apply, except as otherwise provided.
(Amended by Stats. 1993, Ch. 877, Sec. 58. Effective October 6, 1993.)