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Chapter 2.5. Personal Income Tax (Taxable Years Beginning After 12–31–54)›Subchapter 3. Computation of Taxable Income›Article 3. Items Specifically Excluded from Gross Income [Repealed]

§ 17143. Exclusion from Gross Income of Lessor of Real Property of Value of…

California Code of Regulations, Title 18 — Division 3. Franchise Tax Board · 2026 edition · updated 2026-10-05 · California

Source: https://govt.westlaw.com/calregs/Document/IEEA23F834C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

Credits

Note: Authority cited: Section 19253, Revenue and Taxation Code. Reference: Section 19253, Revenue and Taxation Code.

History

  1. New section filed 11-13-62; effective thirtieth day thereafter (Register 62, No. 23).

  2. Repealer filed 1-15-81; effective thirtieth day thereafter (Register 81, No. 3).

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▸Contents — California Code of Regulations, Title 18 — Division 3. Franchise Tax Board
California Code of Regulations, Title 18 — Division 3. Franchise Tax Board

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