Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 24309 — Exclusions
Cal. Rev. & Tax. Code § 24309
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
Gross income does not include income (other than rent) derived by a lessor of real property on the termination of a lease, representing the value of such property attributable to buildings erected or other improvements made by the lessee.
Citator
Cal. Rev. & Tax. Code § 24309 — Exclusions is in force in the current edition of the Code, and nothing recorded condemns it.
Gross income does not include income (other than rent) derived by a lessor of real property on the termination of a lease, representing the value of such property attributable to buildings erected or other improvements made by the lessee.