§ 17286
59 words·~1 min read·
/ca/revenue-and-taxation-code/17286A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
In addition to the deduction denied under Section 162(c)(1) of the Internal Revenue Code, relating to payments made to officials or employees of a foreign government, no deduction shall be allowed for any payment that would be unlawful under the laws of the United States, if those laws were applicable to the payment and to the official or employee.