Rev. & Tax. Code, § 24428 · Article 3. Items Not Deductible

Rev. & Tax. Code, § 24428

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

Section 267A of the Internal Revenue Code, relating to certain related party amounts paid or accrued in hybrid transactions or with hybrid entities, shall apply.

Notes and commentary — not statutory text

History

Added by Stats. 2025, Ch. 231, Sec. 100. (SB 711) Effective October 1, 2025.

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&sectionNum=24428.
Text hash: sha256 d4289e96835f1e89819fe2d41240b4805f638aa96aecba69d764e492a4d5b701
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

Cited by 1 provision

Provisions in this library whose text cites Rev. & Tax. Code, § 24428. Each shows the citation as that text prints it.

Revenue and Taxation Code

Rev. & Tax. Code, § 24357Printed as Section 24428

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.