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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 24443.
Latest version.
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Section 274 of the Internal Revenue Code, relating to the disallowance of certain entertainment, gift, travel, etc., expenses, shall apply, except as otherwise provided.
(Amended by Stats. 2002, Ch. 35, Sec. 53. Effective May 8, 2002.)