California Statutes
§ 24414. — 24414. (Amended by Stats. 1993, Ch. 878, Sec. 17.)
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. 2. ARTICLE 2. Special Deductions
(a)Section 195 of the Internal Revenue Code, relating to startup expenditures, shall apply, except as otherwise provided.
(b)References to Sections 163(a), 164, 165, and 174 of the Internal Revenue Code, relating to interest, taxes, losses, and research and experimental expenditures, are modified to refer to Sections 24344, 24345, 24347, and 24365, respectively.
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California § 24414. (24414. (Amended by Stats. 1993, Ch. 878, Sec. 17.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Stats. 1993, Ch. 878, Sec. 17. Effective January 1, 1994.