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California · Through 2026-09-13

RTC § 24401

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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 7. Net Income [24341. - 24449.]
  5. ARTICLE 2. Special Deductions [24401. - 24416.24.]

In addition to the deductions provided in Article 1 (commencing with Section 24341), there shall be allowed as deductions in computing taxable income the items specified in this article.

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

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