California Legal Codes and Statutes

§ 24382

Amended by Stats. 1993, Ch. 877, Sec. 53. Effective October 6, 1993.
(a)Section 216 of the Internal Revenue Code, relating to deduction of taxes, interest, and business depreciation by cooperative housing corporation tenant-stockholder, shall apply, except as otherwise provided.
(b)Section 6282(b) of Public Law 100-647, relating to the effective date for distributions by cooperative housing corporations, shall apply.

Cite this section

Cal. Rev. & Tax. Code § 24382 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-11-corporation-tax-law/chapter-7-net-income/article-1-deductions/section-24382

Other sections in Article 1 - Deductions

§ 24341§ 24343§ 24343.1§ 24343.2§ 24343.3§ 24343.5§ 24343.7§ 24343.8§ 24344§ 24344.5…§ 24369§ 24369.4§ 24370§ 24372.3§ 24372.5§ 24373§ 24377§ 24379§ 24382§ 24383

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