Home › California › CA RTC › … Division 2 — Other Taxes › Part 11 — Corporation Tax Law › Chapter 7 — Net Income › Article 3 — Items Not Deductible › Cal. Rev. & Tax. Code § 24427
California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 24427
Section 267 of the Internal Revenue Code, relating to losses, expenses, and interest with respect to transactions between related taxpayers, shall apply, except as otherwise provided.
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