Home/California/Statutes/Code RTC: Revenue and Taxation Code - RTC/Div. 2.: DIVISION 2. OTHER TAXES/Part 11.: PART 11. CORPORATION TAX LAW/Ch. 7.: CHAPTER 7. Net Income/Art. 1.: ARTICLE 1. Deductions/§ 24357.5.
California Statutes

§ 24357.5. — 24357.5. (Amended by Stats. 1984, Ch. 938, Sec. 29.)

California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 11. PART 11. CORPORATION TAX LAW·Ch. 7. CHAPTER 7. Net Income·Art. 1. ARTICLE 1. Deductions
No deduction shall be allowed under Section 24357 for a contribution to or for the use of an organization or trust described in Section 4948(c)(4) of the Internal Revenue Code.

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California § 24357.5. (24357.5. (Amended by Stats. 1984, Ch. 938, Sec. 29.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

Amended by Stats. 1984, Ch. 938, Sec. 29. Effective September 7, 1984.

Nearby Sections

11
§ 24357.
24357. (Amended by Stats. 2025, Ch. 231, Sec. 95.)
§ 24357.1.
24357.1. (Amended by Stats. 2010, Ch. 14, Sec. 71.)
§ 24357.10.
24357.10. (Added by Stats. 1989, Ch. 1352, Sec. 102.)
§ 24357.2.
24357.2. (Amended by Stats. 2000, Ch. 862, Sec. 143.)
§ 24357.3.
24357.3. (Added by Stats. 1971, 1st Ex. Sess., Ch. 1.)
§ 24357.4.
24357.4. (Added by Stats. 1971, 1st Ex. Sess., Ch. 1.)
§ 24357.5.
24357.5. (Amended by Stats. 1984, Ch. 938, Sec. 29.)
§ 24357.6.
24357.6. (Amended by Stats. 1999, Ch. 987, Sec. 96.)
§ 24357.7.
24357.7. (Amended by Stats. 2010, Ch. 14, Sec. 72.)
§ 24357.8.
24357.8. (Amended by Stats. 1998, Ch. 322, Sec. 82.)
§ 24357.9.
24357.9. (Amended by Stats. 2002, Ch. 35, Sec. 50.)
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