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2024 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 11 - CORPORATION TAX LAW
- CHAPTER 1 - General Provisions and Definitions 23001-23060
- CHAPTER 2 - The Corporation Franchise Tax 23101-23364a
- CHAPTER 2.5 - Alternative Minimum Tax 23400-23459
- CHAPTER 3 - The Corporation Income Tax 23501-23561
- CHAPTER 3.5 - Tax Credits 23608-23698.1
- CHAPTER 4 - Exempt Corporations 23701-23778
- CHAPTER 4.5 - Tax Treatment of S Corporations and Their Shareholders 23800-23813
- CHAPTER 5 - Computation of Tax When Law Changed 24251
- CHAPTER 6 - Gross Income 24271-24329
- CHAPTER 7 - Net Income 24341-24449
- CHAPTER 8 - Corporate Distributions and Adjustments 24451-24481
- CHAPTER 12 - Deferred Compensation, Etc. 24601-24612
- CHAPTER 13 - Accounting Periods and Methods of Accounting 24631-24726
- CHAPTER 14 - Natural Resources 24831
- CHAPTER 14.5 - Regulated Investment Companies, Real Estate Investment Trusts, Real Estate Mortgage Investment Conduits, and Financial Asset Securitization Investment Trusts 24870-24875
- CHAPTER 15 - Gain or Loss on Disposition of Property 24901-24998
- CHAPTER 17 - Allocation of Income 25101-25141
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