California Legal Codes and Statutes

§ 24357.5

Amended by Stats. 1984, Ch. 938, Sec. 29. Effective September 7, 1984.

No deduction shall be allowed under Section 24357 for a contribution to or for the use of an organization or trust described in Section 4948(c)(4) of the Internal Revenue Code.

Cite this section

Cal. Rev. & Tax. Code § 24357.5 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-11-corporation-tax-law/chapter-7-net-income/article-1-deductions/section-24357.5

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

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