California Code
CHAPTER 7 - Net Income
ARTICLE 3 - Items Not Deductible

Section 24421. - 24421. In computing “net income” of taxpayers under this part,...

Section 24422. - 24422. No deduction shall be allowed for both of the...

Section 24422.3. - 24422.3. (a) Section 263A of the Internal Revenue Code, relating...

Section 24423. - 24423. (a) Notwithstanding Section 24422, regulations shall be prescribed by...

Section 24424. - 24424. Section 264 of the Internal Revenue Code, relating to...

Section 24425. - 24425. (a) No deduction shall be allowed for any amount...

Section 24426. - 24426. Amounts paid or accrued for such taxes and carrying...

Section 24427. - 24427. Section 267 of the Internal Revenue Code, relating to...

Section 24429. - 24429. Section 276 of the Internal Revenue Code, relating to...

Section 24431. - 24431. (a) If— (1) Any person or persons acquire, or...

Section 24434. - 24434. (a) In the case of a taxpayer (other than...

Section 24436.1. - 24436.1. (a) In computing net income, deductions, including deductions for...

Section 24436.5. - 24436.5. (a) No deduction shall be allowed for interest, depreciation,...

Section 24437. - 24437. Section 277 of the Internal Revenue Code, relating to...

Section 24438. - 24438. (a) No deduction shall be allowed for any interest...

Section 24439. - 24439. (a) No deduction shall be allowed to the issuing...

Section 24440. - 24440. (a) Section 280C(b) of the Internal Revenue Code, relating...

Section 24441. - 24441. In computing net income no deduction shall be allowed...

Section 24442. - 24442. In the case of the demolition of any structure—...

Section 24442.5. - 24442.5. Section 280H of the Internal Revenue Code, relating to...

Section 24443. - 24443. Section 274 of the Internal Revenue Code, relating to...

Section 24447. - 24447. The Franchise Tax Board may disallow a deduction under...

Section 24448. - 24448. (a) Notwithstanding any other provisions in this part, in...

Section 24449. - 24449. (a) Section 291 of the Internal Revenue Code, relating...