California Statutes
§ 24414. — 24414. (Amended by Stats. 1993, Ch. 878, Sec. 17.)
California § 24414.
JurisdictionCalifornia
Code RTCRevenue 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
This text of California § 24414. (24414. (Amended by Stats. 1993, Ch. 878, Sec. 17.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Cal. Revenue and Taxation Code - RTC Code § 24414. (2026).
Text
(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.
Free access — add to your briefcase to read the full text and ask questions with AI
Legislative History
Amended by Stats. 1993, Ch. 878, Sec. 17. Effective January 1, 1994.
Cite This Page — Counsel Stack
Bluebook (online)
California § 24414., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/24414..