§ 24442.5
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/ca/revenue-and-taxation-code/24442-5·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Section 280H of the Internal Revenue Code, relating to limitation on certain amounts paid to employee-owners by personal service corporations electing alternative taxable years, shall apply to taxable years beginning on or after January 1, 1989, except as otherwise provided.