Revenue and Taxation Code section 24344.7


The amendments to Section 163 of the Internal Revenue Code made by Section 13228 of the Revenue Reconciliation Act of 1993 (P.L. 103-66), relating to modification to limitation on deduction for certain interest, shall apply to taxable years beginning on or after January 1, 1996.

Source: Section 24344.7, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=24344.­7.­ (updated Jan. 1, 2001; accessed Nov. 10, 2025).

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Verified:
Nov. 10, 2025

§ 24344.7's source at ca​.gov