{"data":{"id":"us-ca/rtc-24309","jurisdiction":"us-ca","citation":"RTC § 24309","heading":"","body":"Gross income does not include income (other than rent) derived by a lessor of real property on the termination of a lease, representing the value of such property attributable to buildings erected or other improvements made by the lessee.","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":"31f9325e58785dd7c18cd81b6385c463475a7e20db73b85f35f4346f8aad6b62","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-24308.10","next":"us-ca/rtc-24309.1"},"notice":"GroundRules: Original legal text. Not legal advice."}