Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 11. CORPORATION TAX LAW [23001 - 25141]
( Heading of Part 11 amended by Stats. 2001, Ch. 543, Sec. 21. ) CHAPTER 7. Net Income [24341 - 24449]
( Chapter 7 added by Stats. 1955, Ch. 938. ) ARTICLE 2. Special Deductions [24401 - 24416.24]
( Article 2 added by Stats. 1955, Ch. 938. ) 24414.
(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.
(Amended by Stats. 1993, Ch. 878, Sec. 17. Effective January 1, 1994.)