{"code":"RTC","codeName":"Revenue and Taxation Code","section":"24401","citation":"Rev. & Tax. Code, § 24401","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 11. CORPORATION TAX LAW [23001. - 25141.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-11"},{"name":"CHAPTER 7. Net Income [24341. - 24449.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-11/chapter-7"},{"name":"ARTICLE 2. Special Deductions [24401. - 24416.24.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-11/chapter-7/article-2"}],"history":"Amended by Stats. 1984, Ch. 193, Sec. 130.","effective":null,"html":"<p>In addition to the deductions provided in Article 1 (commencing with Section <a href=\"/rtc/24341\">24341</a>), there shall be allowed as deductions in computing taxable income the items specified in this article.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/special-deductions-24401","source":"California Legislative Information bulk export (pubinfo)"}