Rev. & Tax. Code, § 24421 · Article 3. Items Not Deductible

Rev. & Tax. Code, § 24421

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

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

Notes and commentary — not statutory text

History

Added by Stats. 1955, Ch. 938.

Source of truth

Edition: As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Official file: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC&sectionNum=24421.
Text hash: sha256 9585c31f35ba1457ce9e8ad7ec12daf827c8da5f79d0d297d610a779261bb359
Composed by: compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section

Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.