{"data":{"id":"us-ca/rtc-24421","jurisdiction":"us-ca","citation":"RTC § 24421","heading":"","body":"In computing “net income” of taxpayers under this part, no deduction shall be allowed for 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 3. Items Not Deductible [24421. - 24449.]"],"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":"9585c31f35ba1457ce9e8ad7ec12daf827c8da5f79d0d297d610a779261bb359","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-24416.24","next":"us-ca/rtc-24422"},"notice":"GroundRules: Original legal text. Not legal advice."}