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California · Through 2026-09-13

RTC § 24301

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Where this section sits in the code
  1. Revenue and Taxation Code - RTC
  2. DIVISION 2. OTHER TAXES [6001. - 61050.]
  3. PART 11. CORPORATION TAX LAW [23001. - 25141.]
  4. CHAPTER 6. Gross Income [24271. - 24329.]
  5. ARTICLE 2. Exclusions [24301. - 24315.]

In computing the tax imposed under this part, “gross income” does not include any of the items specified in this article.

Collected 2026-09-14T05:56:33Z. Source file · JSON

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