{"data":{"id":"us-ca/rtc-24442.5","jurisdiction":"us-ca","citation":"RTC § 24442.5","heading":"","body":"Section 280H of the Internal Revenue Code, relating to limitation on certain amounts paid to employee-owners by personal service corporations electing alternative taxable years, shall apply to taxable years beginning on or after January 1, 1989, 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":"76a35ff8f6dd7d213250bde0a235b4199e8ab420eb6a80edc1f49d04420caecb","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-24442","next":"us-ca/rtc-24443"},"notice":"GroundRules: Original legal text. Not legal advice."}