California Code
CHAPTER 7 - Net Income
ARTICLE 2 - Special Deductions

Section 24401. - 24401. In addition to the deductions provided in Article 1...

Section 24402. - 24402. (a) A portion of the dividends received during the...

Section 24403. - 24403. In the case of a building and loan association,...

Section 24404. - 24404. In the case of farmers, fruit growers, or like...

Section 24405. - 24405. (a) In the case of other associations organized and...

Section 24406. - 24406. In the case of other associations organized and operated...

Section 24406.5. - 24406.5. (a) In the case of gas producers’ cooperative associations...

Section 24406.6. - 24406.6. For purposes of Section 24373.5, and Sections 24404 to...

Section 24407. - 24407. (a) The organizational expenditures of a corporation may, at...

Section 24408. - 24408. The term “organizational expenditures” means any expenditure that meets...

Section 24409. - 24409. The election provided by Section 24407 may be made...

Section 24410. - 24410. (a) For taxable years commencing on or after January...

Section 24411. - 24411. (a) For purposes of those taxpayers electing to compute...

Section 24414. - 24414. (a) Section 195 of the Internal Revenue Code, relating...

Section 24415. - 24415. (a) To the extent specified in subdivision (b), there...

Section 24416. - 24416. Except as provided in Sections 24416.1, 24416.2, 24416.4, 24416.5,...

Section 24416.05. - 24416.05. (a) In addition to the modifications made by Section...

Section 24416.1. - 24416.1. (a) A qualified taxpayer, as defined in Section 24416.2,...

Section 24416.3. - 24416.3. (a) Notwithstanding Sections 24416, 24416.1, 24416.2, 24416.4, 24416.5, 24416.6,...

Section 24416.4. - 24416.4. (a) The term “qualified taxpayer” as used in Section...

Section 24416.7. - 24416.7. (a) The term “qualified taxpayer” as used in Section...

Section 24416.21. - 24416.21. (a) Notwithstanding Sections 24416, 24416.1, 24416.2, 24416.4, 24416.5, 24416.6,...

Section 24416.22. - 24416.22. Notwithstanding Section 24416.1, 24416.2, 24416.4, 24416.5, 24416.6, or 24416.7...

Section 24416.23. - 24416.23. (a) Notwithstanding Sections 24416, 24416.1, 24416.4, 24416.7, and 24416.22,...