Revenue and Taxation Code section 24427

Section 267 of the Internal Revenue Code, relating to losses, expenses, and interest with respect to transactions between related taxpayers, shall apply, except as otherwise provided.

Source: Section 24427, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=24427. (updated Sep. 30, 2015; accessed Jul. 6, 2026).

24421
24422
24422.3
24424
24425
24426
24427
24428
24429
24430
24431
24434
24436.1
24436.5
24437
24438
24439
24440
24441
24442
24442.5
24443
24447
24448
24449

Up to date

Verified:
Jul. 6, 2026

§ 24427's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_24427

Original Source: Section 24427, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=24427. (last accessed May 12, 2025).