California Legal Codes and Statutes

§ 24442.5

Amended by Stats. 2000, Ch. 862, Sec. 170. Effective January 1, 2001.

Section 280H of the Internal Revenue Code, relating to limitation on certain amounts paid to employee-owners by personal service corporations electing alternative taxable years, shall apply to taxable years beginning on or after January 1, 1989, except as otherwise provided.

Cite this section

Cal. Rev. & Tax. Code § 24442.5 (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-24442.5

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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