DIVISION 2. OTHER TAXES 6001-60709›PART 11. CORPORATION TAX LAW 23001-25141›CHAPTER 7. Net Income 24341-24449›ARTICLE 3. Items Not Deductible 24421-24449

§ 24422.3

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

Section 263A of the Internal Revenue Code, relating to capitalization and inclusion in inventory costs of certain expenses, shall apply, except as otherwise provided.

(Amended by Stats. 1993, Ch. 877, Sec. 55. Effective October 6, 1993.)

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California Revenue and Taxation Code

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