Section 264 of the Internal Revenue Code, relating to certain amounts paid in connection with insurance contracts, shall apply, except as otherwise provided.
(Repealed and added by Stats. 2002, Ch. 35, Sec. 52. Effective May 8, 2002.)
Section 24424
Rev. & Tax. Code § 24424, under Items Not Deductible.
Rev. & Tax. Code § 24424