GroundRules
RTC § 24428
Where this section sits in the code
- Revenue and Taxation Code - RTC
- 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.]
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.
Collected 2026-09-14T05:56:33Z. Source file · JSON