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.
(Added by Stats. 2025, Ch. 231, Sec. 100. (SB 711) Effective October 1, 2025.)
Section 24428
Rev. & Tax. Code § 24428, under Items Not Deductible.
Rev. & Tax. Code § 24428