Section 277 of the Internal Revenue Code, relating to deductions incurred by certain membership organizations in transactions with members, shall apply, except as otherwise provided.
Cal. Rev. & Tax. Code § 24437
Items Not Deductible
Amended by Stats. 1993, Ch. 877, Sec. 58
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.