{"data":{"id":"us-ca/rtc-24401","jurisdiction":"us-ca","citation":"RTC § 24401","heading":"","body":"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.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 11. CORPORATION TAX LAW [23001. - 25141.]","CHAPTER 7. Net Income [24341. - 24449.]","ARTICLE 2. Special Deductions [24401. - 24416.24.]"],"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":"20a83dccec86cd7624dc5bb885e4406635b35cdbe4c0ac514b402294a7b46f8b","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-24383","next":"us-ca/rtc-24402"},"notice":"GroundRules: Original legal text. Not legal advice."}