Section 24443.

CA Rev & Tax Code § 24443 (2019) (N/A)
Copy with citation
Copy as parenthetical citation

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

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