California Legal Codes and Statutes

§ 24428

Added by Stats. 2025, Ch. 231, Sec. 100. (SB 711) Effective October 1, 2025.

Section 267A of the Internal Revenue Code, relating to certain related party amounts paid or accrued in hybrid transactions or with hybrid entities, shall apply.

Cite this section

Cal. Rev. & Tax. Code § 24428 (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-24428

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

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.