{"data":{"id":"us-ca/rtc-24301","jurisdiction":"us-ca","citation":"RTC § 24301","heading":"","body":"In computing the tax imposed under this part, “gross income” does not include any of the items specified in this article.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 11. CORPORATION TAX LAW [23001. - 25141.]","CHAPTER 6. Gross Income [24271. - 24329.]","ARTICLE 2. Exclusions [24301. - 24315.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"966516baa7271189f2bd08ef33a60c044cb6fc37cb93562d85cf5e9339ecf320","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-24276","next":"us-ca/rtc-24302"},"notice":"GroundRules: Original legal text. Not legal advice."}