{"code":"RTC","codeName":"Revenue and Taxation Code","section":"24403","citation":"Rev. & Tax. Code, § 24403","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":"Added by Stats. 1955, Ch. 938.","effective":null,"html":"<p>In the case of a building and loan association, organized and operating wholly or partly on a mutual plan, or a federal savings and loan association, organized and operating wholly or partly on a mutual plan, the return paid or credited on or apportioned to their withdrawable shares.</p>","text":"In the case of a building and loan association, organized and operating wholly or partly on a mutual plan, or a federal savings and loan association, organized and operating wholly or partly on a mutual plan, the return paid or credited on or apportioned to their withdrawable shares.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/special-deductions-24403","source":"California Legislative Information bulk export (pubinfo)"}