DIVISION 2. OTHER TAXES 6001-61050›PART 11. CORPORATION TAX LAW 23001-25141›CHAPTER 7. Net Income 24341-24449›ARTICLE 3. Items Not Deductible 24421-24449

§ 24443

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

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.)

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California Revenue and Taxation Code

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