Section 280H of the Internal Revenue Code, relating to limitation on certain amounts paid to employee-owners by personal service corporations electing alternative taxable years, shall apply to taxable years beginning on or after January 1, 1989, except as otherwise provided.
Cal. Rev. & Tax. Code § 24442.5
Items Not Deductible
Amended by Stats. 2000, Ch. 862, Sec. 170
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.