California Law (Last Updated: March 4, 2014) |
Revenue and Taxation Code - RTC |
Division 2. OTHER TAXES |
Part 11. CORPORATION TAX LAW |
Chapter 7. Net Income |
ARTICLE 2. Special Deductions |
Section 24401.
Latest version.
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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.
(Amended by Stats. 1984, Ch. 193, Sec. 130.)