{"data":{"id":"us-ca/rtc-24424","jurisdiction":"us-ca","citation":"RTC § 24424","heading":"","body":"Section 264 of the Internal Revenue Code, relating to certain amounts paid in connection with insurance contracts, shall apply, except as otherwise provided.","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 3. Items Not Deductible [24421. - 24449.]"],"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":"9733aa54faceac3c510b3956a4af17ff50bb389c265d1d6d6bdd73448bcf0397","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-24422.3","next":"us-ca/rtc-24425"},"notice":"GroundRules: Original legal text. Not legal advice."}