BlackletterCalifornia law

Revenue and Taxation Code § 24421

ARTICLE 3. Items Not Deductible

Current as of September 28, 2026Rev. & Tax. Code, § 24421Official source ↗

Added by Stats. 1955, Ch. 938.

In computing “net income” of taxpayers under this part, no deduction shall be allowed for the items specified in this article.