Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 24421 — Items Not Deductible

Cal. Rev. & Tax. Code § 24421

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Current through
Nov 2, 2026 (California Legislative Counsel)

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

Citator

Cal. Rev. & Tax. Code § 24421 — Items Not Deductible is in force in the current edition of the Code, and nothing recorded condemns it.

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