{"data":{"id":"us-ca/rtc-24345.6","jurisdiction":"us-ca","citation":"RTC § 24345.6","heading":"","body":"A deduction shall not be allowed for the excise tax imposed by Section 4501 of the Internal Revenue Code, relating to repurchase of corporate stock.","path":["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 1. Deductions [24341. - 24383.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"9e9488315a01eddf959fe9b069496eeeb186d907648d82ef9fbaef2594ef418e","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-24345.5","next":"us-ca/rtc-24345.7"},"notice":"GroundRules: Original legal text. Not legal advice."}