Revenue and Taxation Code section 24442.5

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.

Source: Section 24442.5, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=24442.5. (updated Jan. 1, 2001; accessed Sep. 7, 2026).

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Up to date

Verified:
Sep. 7, 2026

§ 24442.5's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_24442.5

Original Source: Section 24442.5, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=24442.5. (last accessed May 12, 2025).