California Revenue and Taxation Code

§ 24428

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 24428 Effective Oct 1, 2025Div. 2 · Part 11 · Ch. 7 · Art. 3

Statute text

View on leginfo.ca.gov

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.

Legislative history

Added by Stats. 2025, Ch. 231, Sec. 100. (SB 711) Effective October 1, 2025.