California § 24414 - Section 195 of the Internal Revenue Code, relating to startup expenditures, shall
Full text of California Public Contract Code - PCC § 24414 — Section 195 of the Internal Revenue Code, relating to startup expenditures, shall, with citation guidance and answers to common questions.
§ 24414. Section 195 of the Internal Revenue Code, relating to startup expenditures, shall
(a) Section 195 of the Internal Revenue Code, relating to startup expenditures, shall apply, except as otherwise provided. (b) References to Sections 163(a), 164, 165, and 174 of the Internal Revenue Code, relating to interest, taxes, losses, and research and experimental expenditures, are modified to refer to Sections 24344, 24345, 24347, and 24365, respectively.
Source: official California text · Last verified 2026-08-27
Frequently Asked Questions About California § 24414
What does Public Contract Code - PCC § 24414 cover?
Section 24414 ("Section 195 of the Internal Revenue Code, relating to startup expenditures, shall") is part of the Public Contract Code - PCC, the codified statutory law of California. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite California § 24414?
A common citation format is "Public Contract Code - PCC § 24414" (California). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of California law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the California official source linked on this page or consult a licensed California attorney.
How does California § 24414 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in California can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in California.