{"code":"RTC","codeName":"Revenue and Taxation Code","section":"24421","citation":"Rev. & Tax. Code, § 24421","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 3. Items Not Deductible [24421. - 24449.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-11/chapter-7/article-3"}],"history":"Added by Stats. 1955, Ch. 938.","effective":null,"html":"<p>In computing “net income” of taxpayers under this part, no deduction shall be allowed for the items specified in this article.</p>","text":"In computing “net income” of taxpayers under this part, no deduction shall be allowed for the items specified in this article.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/items-not-deductible-24421","source":"California Legislative Information bulk export (pubinfo)"}