Cal. Rev. & Tax. Code § 24443

Current through the 2023 Legislative Session.

Section 24443 - Applicability of IRC Section 274

Section 274 of the Internal Revenue Code, relating to the disallowance of certain entertainment, gift, travel, etc., expenses, shall apply, except as otherwise provided.

Ca. Rev. and Tax. Code § 24443

Amended by Stats 2002 ch 34 (SB 657),s 53, eff. 5/8/2002.

Amended by Stats 2002 ch 35 (AB 1122),s 53, eff. 5/8/2002.

See Stats 2002 ch 35 (AB 1122), s 66.