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 3. Items Not Deductible [24421 - 24449]
( Article 3 added by Stats. 1955, Ch. 938. ) 24429.
Section 276 of the Internal Revenue Code, relating to certain indirect contributions to political parties, shall apply, except as otherwise provided.
(Added by Stats. 1997, Ch. 611, Sec. 89. Effective October 3, 1997.)