Home › California › CA RTC › … Division 2 — Other Taxes › Part 11 — Corporation Tax Law › Chapter 7 — Net Income › Article 1 — Deductions › Cal. Rev. & Tax. Code § 24379
California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 24379
Section 83 of the Internal Revenue Code, relating to property transferred in connection with performance of services, shall apply, except as otherwise provided.
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