{"data":{"id":"us-ca/rtc-24437","jurisdiction":"us-ca","citation":"RTC § 24437","heading":"","body":"Section 277 of the Internal Revenue Code, relating to deductions incurred by certain membership organizations in transactions with members, 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":"e84fea359ec91a7b6c2c70072a322d5cd0d320ff9db8b070371abb85aeb01de6","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-24436.5","next":"us-ca/rtc-24438"},"notice":"GroundRules: Original legal text. Not legal advice."}