California Legal Codes and Statutes

§ 24437

Amended by Stats. 1993, Ch. 877, Sec. 58. Effective October 6, 1993.

Section 277 of the Internal Revenue Code, relating to deductions incurred by certain membership organizations in transactions with members, shall apply, except as otherwise provided.

Cite this section

Cal. Rev. & Tax. Code § 24437 (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-24437

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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