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2025 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 11 - CORPORATION TAX LAW
CHAPTER 7 - Net Income
ARTICLE 3 - Items Not Deductible
Section 24421.
Universal Citation:
CA Rev & Tax Code § 24421 (2025)
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24421. In computing “net income” of taxpayers under this part, no deduction shall be allowed for the items specified in this article.
(Added by Stats. 1955, Ch. 938.)
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