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DIVISION 2. OTHER TAXES 6001-61050›PART 11. CORPORATION TAX LAW 23001-25141›CHAPTER 6. Gross Income 24271-24329›ARTICLE 2. Exclusions 24301-24315

§ 24301

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

In computing the tax imposed under this part, “gross income” does not include any of the items specified in this article.

(Repealed and added by Stats. 1955, Ch. 938.)

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California Revenue and Taxation Code

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