Chapter 3.5. Bank and Corporation Tax›Subchapter 7. Net Income

Article 2. Special Deductions

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

Source: https://govt.westlaw.com/calregs/Browse/Home/California/CaliforniaCodeofRegulations?guid=I0063D7604C8411EC89E5000D3A7C4BC3&originationContext=documenttoc&transitionType=Default&contextData=(sc.Default)

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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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