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Earlier editions: 2020-112018-112026-09

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

§ 24428

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

Section 267A of the Internal Revenue Code, relating to certain related party amounts paid or accrued in hybrid transactions or with hybrid entities, shall apply.

(Added by Stats. 2025, Ch. 231, Sec. 100. (SB 711) Effective October 1, 2025.)

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California Revenue and Taxation Code

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