California Revenue and Taxation Code

§ 24442.5

RTC § 24442.5 Effective Jan 1, 2001Div. 2 · Part 11 · Ch. 7 · Art. 3

Statute text

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.

Legislative history

Amended by Stats. 2000, Ch. 862, Sec. 170. Effective January 1, 2001.