Section 264 of the Internal Revenue Code, relating to certain amounts paid in connection with insurance contracts, shall apply, except as otherwise provided.
Cal. Rev. & Tax. Code § 24424
Items Not Deductible
Repealed and added by Stats. 2002, Ch. 35, Sec. 52
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.