Cal. Rev. & Tax. Code § 24725

Current through the 2023 Legislative Session.

Section 24725 - Applicability of IRC Section 482

The provisions of Section 482 of the Internal Revenue Code, relating to allocation of income and deductions among taxpayers, shall be applicable, except as provided in Article 1.5 (commencing with Section 25110) of Chapter 17.

Ca. Rev. and Tax. Code § 24725

Amended by Stats. 1992, Ch. 1295, Sec. 35. Effective January 1, 1993.