Rev. & Tax. Code, § 24414 · Article 2. Special Deductions
Rev. & Tax. Code, § 24414
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) Section 195 of the Internal Revenue Code, relating to startup expenditures, shall apply, except as otherwise provided.
(b) References to Sections 163(a), 164, 165, and 174 of the Internal Revenue Code, relating to interest, taxes, losses, and research and experimental expenditures, are modified to refer to Sections 24344, 24345, 24347, and 24365, respectively.
Notes and commentary — not statutory text
History
Amended by Stats. 1993, Ch. 878, Sec. 17. Effective January 1, 1994.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=24414.
- Text hash
- sha256 739046fd77945203e75828ec5974ea3e93cebfe24e1cfc684684c3e365d1787a
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Revenue and Taxation Code
- Rev. & Tax. Code, § 24344Printed as Sections 24344, 24345, 24347, and 24365
- Rev. & Tax. Code, § 24345Printed as Sections 24344, 24345, 24347, and 24365
- Rev. & Tax. Code, § 24347Printed as Sections 24344, 24345, 24347, and 24365
- Rev. & Tax. Code, § 24365Printed as Sections 24344, 24345, 24347, and 24365
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.