California Code
CHAPTER 7 - Net Income
ARTICLE 1 - Deductions

Section 24341. - 24341. “Net income” means the gross income, computed under Chapter...

Section 24343. - 24343. (a) Section 162 of the Internal Revenue Code, relating...

Section 24343.1. - 24343.1. (a) The amendments made by Section 13531(a) of the...

Section 24343.2. - 24343.2. Whereas, the people of the State of California desire...

Section 24343.3. - 24343.3. Any employer contribution to a medical savings account, as...

Section 24343.5. - 24343.5. (a) In addition to the deduction allowed by Section...

Section 24343.7. - 24343.7. Section 162(k)(2)(A)(ii) of the Internal Revenue Code shall not...

Section 24343.8. - 24343.8. For taxable years beginning on or after January 1,...

Section 24344. - 24344. (a) Section 163 of the Internal Revenue Code, relating...

Section 24344.5. - 24344.5. (a) A deduction, determined in accordance with Section 163(e)...

Section 24344.7. - 24344.7. The amendments to Section 163 of the Internal Revenue...

Section 24345. - 24345. A deduction shall be allowed for taxes or licenses...

Section 24345.5. - 24345.5. A deduction shall not be allowed for the fee...

Section 24346. - 24346. (a) For purposes of subdivision (a) of Section 24345,...

Section 24347. - 24347. For taxable years beginning on or after January 1,...

Section 24347.4. - 24347.4. (a) Section 165(i) of the Internal Revenue Code, relating...

Section 24347.5. - 24347.5. (a) An excess disaster loss, as defined in subdivision...

Section 24347.6. - 24347.6. (a) An excess disaster loss, as defined in subdivision...

Section 24347.7. - 24347.7. (a) An excess disaster loss, as defined in subdivision...

Section 24347.8. - 24347.8. (a) An excess disaster loss, as defined in subdivision...

Section 24347.9. - 24347.9. (a) An excess disaster loss, as defined in subdivision...

Section 24347.10. - 24347.10. (a) An excess disaster loss, as defined in subdivision...

Section 24347.11. - 24347.11. (a) Section 165(i) of the Internal Revenue Code shall...

Section 24347.12. - 24347.12. (a) Section 165(i) of the Internal Revenue Code shall...

Section 24347.13. - 24347.13. (a) Section 165(i) of the Internal Revenue Code shall...

Section 24347.14. - 24347.14. (a) For taxable years beginning on or after January...

Section 24348. - 24348. (a) There shall be allowed as a deduction either...

Section 24349. - 24349. (a) There shall be allowed as a depreciation deduction...

Section 24349.1. - 24349.1. (a) Section 280F of the Internal Revenue Code, relating...

Section 24349.2. - 24349.2. Section 280G of the Internal Revenue Code, relating to...

Section 24350. - 24350. Paragraphs (2), (3), and (4) of Section 24349(b) shall...

Section 24351. - 24351. Where, under regulations prescribed by the Franchise Tax Board,...

Section 24352. - 24352. In the absence of an agreement under Section 24351...

Section 24352.5. - 24352.5. (a) Under regulations prescribed by the Franchise Tax Board,...

Section 24353. - 24353. (a) The basis on which exhaustion, wear and tear,...

Section 24354. - 24354. In the case of property held by one person...

Section 24354.1. - 24354.1. (a) Except as provided in subdivisions (b) and (c)...

Section 24355. - 24355. Section 167(f) of the Internal Revenue Code, relating to...

Section 24355.3. - 24355.3. For purposes of computing the depreciation deduction pursuant to...

Section 24355.4. - 24355.4. For purposes of computing the depreciation deduction under Section...

Section 24355.5. - 24355.5. (a) Section 197 of the Internal Revenue Code, relating...

Section 24356. - 24356. (a) (1) In the case of Section 24356 property,...

Section 24357. - 24357. (a) There shall be allowed as a deduction any...

Section 24357.1. - 24357.1. (a) The amount of any charitable contribution of property...

Section 24357.2. - 24357.2. (a) In the case of a contribution (not made...

Section 24357.3. - 24357.3. For purposes of Section 24357, in determining the value...

Section 24357.4. - 24357.4. If, in connection with any charitable contribution, a liability...

Section 24357.5. - 24357.5. No deduction shall be allowed under Section 24357 for...

Section 24357.6. - 24357.6. No deduction shall be allowed under this part for...

Section 24357.7. - 24357.7. (a) (1) For purposes of paragraph (3) of subdivision...

Section 24357.8. - 24357.8. (a) In the case of a qualified research contribution,...

Section 24357.9. - 24357.9. (a) In the case of a qualified computer contribution,...

Section 24357.10. - 24357.10. (a) For purposes of Section 24357, 80 percent of...

Section 24358. - 24358. (a) In the case of a corporation, the total...

Section 24359. - 24359. For purposes of Sections 24357 to 24359, inclusive, the...

Section 24359.1. - 24359.1. Notwithstanding any other provision of law, any credit or...

Section 24360. - 24360. In the case of any bond, as defined in...

Section 24361. - 24361. (a) For purposes of subsection (b), the amount of...

Section 24362. - 24362. (a) Sections 24360 to 24363.5, inclusive, shall apply to...

Section 24363. - 24363. For purposes of Sections 24360 to 24363.5, inclusive, the...

Section 24363.5. - 24363.5. (a) Except as provided in regulations, in the case...

Section 24364. - 24364. Notwithstanding Article 3 (commencing with Section 24421), all expenditures...

Section 24365. - 24365. (a) Section 174 of the Internal Revenue Code, relating...

Section 24368.1. - 24368.1. (a) Section 167(e) of the Internal Revenue Code, relating...

Section 24369. - 24369. Section 175 of the Internal Revenue Code, relating to...

Section 24369.4. - 24369.4. (a) Section 198 of the Internal Revenue Code, relating...

Section 24370. - 24370. There shall also be allowed as a deduction, under...

Section 24372.3. - 24372.3. (a) Section 169 of the Internal Revenue Code, relating...

Section 24372.5. - 24372.5. (a) Section 194 of the Internal Revenue Code, relating...

Section 24373. - 24373. Section 178 of the Internal Revenue Code, relating to...

Section 24377. - 24377. (a) A taxpayer engaged in the business of farming...

Section 24379. - 24379. Section 83 of the Internal Revenue Code, relating to...

Section 24382. - 24382. (a) Section 216 of the Internal Revenue Code, relating...

Section 24383. - 24383. (a) Every taxpayer, at the election of the taxpayer,...

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California Code CHAPTER 7 - Net Income ARTICLE 1 - Deductions

California Code
CHAPTER 7 - Net Income
ARTICLE 1 - Deductions