{"data":{"id":"us-ca/rtc-24382","jurisdiction":"us-ca","citation":"RTC § 24382","heading":"","body":"(a) Section 216 of the Internal Revenue Code, relating to deduction of taxes, interest, and business depreciation by cooperative housing corporation tenant-stockholder, shall apply, except as otherwise provided.\n(b) Section 6282(b) of Public Law 100-647, relating to the effective date for distributions by cooperative housing corporations, shall apply.","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":"9372cb4fbd851e71dd356b28226eae5943e704674c7dd18f09a176131e1623cb","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-24379","next":"us-ca/rtc-24383"},"notice":"GroundRules: Original legal text. Not legal advice."}