Section 274 of the Internal Revenue Code, relating to the disallowance of certain entertainment, gift, travel, etc., expenses, shall apply, except as otherwise provided.
Cal. Rev. & Tax. Code § 24443
Items Not Deductible
Amended by Stats. 2002, Ch. 35, Sec. 53
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.