Revenue and Taxation Code section 24428

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.

Source: Section 24428, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=24428. (updated Oct. 1, 2025; accessed Oct. 13, 2025).

24421
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24422.3
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24428
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24430
24431
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24436.1
24436.5
24437
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24440
24441
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24442.5
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24449

Up to date

Verified:
Oct. 13, 2025

§ 24428's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_24428

Original Source: Section 24428, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=24428. (last accessed Oct. 13, 2025).