Section 267A of the Internal Revenue Code, relating to certain related party amounts paid or accrued in hybrid transactions or with hybrid entities, shall apply.
Cal. Rev. & Tax. Code § 24428
Items Not Deductible
Added by Stats. 2025, Ch. 231, Sec. 100
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.