Home/California/Statutes/Code RTC: Revenue and Taxation Code - RTC/Div. 2.: DIVISION 2. OTHER TAXES/Part 11.: PART 11. CORPORATION TAX LAW/Ch. 13.: CHAPTER 13. Accounting Periods and Methods of Accounting/Art. 4.: ARTICLE 4. Year of Deduction/§ 24691.
California Statutes

§ 24691. — 24691. (Added by Stats. 1988, Ch. 11, Sec. 78.)

California § 24691.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 11.PART 11. CORPORATION TAX LAW
Ch. 13.CHAPTER 13. Accounting Periods and Methods of Accounting
Art. 4.ARTICLE 4. Year of Deduction

This text of California § 24691. (24691. (Added by Stats. 1988, Ch. 11, Sec. 78.)) 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 § 24691. (2026).

Text

Section 465 of the Internal Revenue Code, relating to limitations of deductions to the amount at risk, shall apply.

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Legislative History

Added by Stats. 1988, Ch. 11, Sec. 78. Effective February 19, 1988. Applicable to income years beginning on or after January 1, 1987, by Sec. 95 of Ch. 78.
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California § 24691., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/24691..