DIVISION 2. OTHER TAXES 6001-60709›PART 11. CORPORATION TAX LAW 23001-25141›CHAPTER 7. Net Income 24341-24449›ARTICLE 1. Deductions 24341-24383

§ 24343.7

California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California

Section 162(k)(2)(A)(ii) of the Internal Revenue Code shall not apply.

(Amended by Stats. 2002, Ch. 35, Sec. 48. Effective May 8, 2002.)

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California Revenue and Taxation Code

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