California Legal Codes and Statutes

§ 24443

Amended by Stats. 2002, Ch. 35, Sec. 53. Effective May 8, 2002.

Section 274 of the Internal Revenue Code, relating to the disallowance of certain entertainment, gift, travel, etc., expenses, shall apply, except as otherwise provided.

Cite this section

Cal. Rev. & Tax. Code § 24443 (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-24443

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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