California Legal Codes and Statutes

§ 24344.7

Amended by Stats. 2000, Ch. 862, Sec. 127. Effective January 1, 2001.

The amendments to Section 163 of the Internal Revenue Code made by Section 13228 of the Revenue Reconciliation Act of 1993 (P.L. 103-66), relating to modification to limitation on deduction for certain interest, shall apply to taxable years beginning on or after January 1, 1996.

Cite this section

Cal. Rev. & Tax. Code § 24344.7 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-11-corporation-tax-law/chapter-7-net-income/article-1-deductions/section-24344.7

Other sections in Article 1 - Deductions

§ 24341§ 24343§ 24343.1§ 24343.2§ 24343.3§ 24343.5§ 24343.7§ 24343.8§ 24344§ 24344.5…§ 24369§ 24369.4§ 24370§ 24372.3§ 24372.5§ 24373§ 24377§ 24379§ 24382§ 24383

This content is for reference, learning, and study purposes only. All legal text should be verified against the official California Legislative Information website, which is the authoritative source for California law. Data last processed: February 16, 2026.