California Legal Codes and Statutes

§ 24427

Amended by Stats. 2015, Ch. 359, Sec. 32. (AB 154) Effective September 30, 2015. Applicable to taxable years beginning on or after January 1, 2015, as provided in Sec. 41 of Stats. 2015, Ch. 359.

Section 267 of the Internal Revenue Code, relating to losses, expenses, and interest with respect to transactions between related taxpayers, shall apply, except as otherwise provided.

Cite this section

Cal. Rev. & Tax. Code § 24427 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-11-corporation-tax-law/chapter-7-net-income/article-3-items-not-deductible/section-24427

Other sections in Article 3 - Items Not Deductible

§ 24421§ 24422§ 24422.3§ 24424§ 24425§ 24426§ 24427§ 24428§ 24429§ 24430…§ 24438§ 24439§ 24440§ 24441§ 24442§ 24442.5§ 24443§ 24447§ 24448§ 24449

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