Article 3. Items Not Deductible
- § 24421. General Rule for Disallowance of Deductions. [Repealed]
- § 24422(a). Capital Expenditures in General. [Repealed]
- § 24422(b). Examples of Capital Expenditures. [Repealed]
- § 24422(c). Election to Deduct or Capitalize Certain Expenditures. [Repealed]
- § 24423. Intangible Drilling and Development Costs in the Case of Oil and Gas Wells.
- § 24424(a). Premiums on Life Insurance Taken Out in a Trade or Business. [Repealed]
- § 24424(b). Single Premium Life Insurance, Endowment, or Annuity Contracts. [Repealed]
- § 24424(c). Other Life Insurance, Endowment, or Annuity Contracts. [Repealed]
- § 24425. Expenses Relating to Tax-Exempt Income. [Repealed]
- § 24426(a). Taxes and Carrying Charges Chargeable to Capital Account and Treated as Capital Items.
- § 24427. Deductions Disallowed. [Repealed]
- § 24428. Relationships. [Repealed]
- § 24429. Constructive Ownership of Stock. [Repealed]
- § 24430. Amount of Gain Where Loss Previously Disallowed. [Repealed]
- § 24431–24433(a). Meaning and Use of Terms. [Repealed]
- § 24431–24433(b). Purpose and Scope of Sections 24431, 24432 and 24433. [Repealed]
- § 24431–24433(c). Instances in Which Section 24431 Disallows a Deduction or Other Allowance. Instances of Disallowance. [Repealed]
- § 24431–24433(d). Power of Franchise Tax Board to Allocate Deduction or Allowance in Part. [Repealed]
- § 24431–24433(e). Presumption in Case of Disproportionate Purchase Price. [Repealed]
- § 24436. Illegal Activities—Denial of Deductions.
- § 24465–3. Annual Statement.