California Statutes
§ 24449. — 24449. (Amended by Stats. 2002, Ch. 488, Sec. 12.)
California § 24449.
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. 3.ARTICLE 3. Items Not Deductible
This text of California § 24449. (24449. (Amended by Stats. 2002, Ch. 488, Sec. 12.)) 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 § 24449. (2026).
Text
(a)Section 291 of the Internal Revenue Code, relating to special rules relating to corporate preference items, shall apply, except as otherwise provided.
(b)The reference in Section 291(b)(1) of the Internal Revenue Code to “Section 263(c)” shall be modified to mean the deduction under Section 24423 of this part.
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Legislative History
Amended by Stats. 2002, Ch. 488, Sec. 12. Effective September 12, 2002.
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California § 24449., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/24449..