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Home Title 18. Public Revenues Division 3. Franchise Tax Board Chapter 2.5. Personal Income Tax (Taxable Years Beginning After 12–31–54) Subchapter 3. Computation of Taxable Income

Article 8. Items Not Deductible [Repealed]

  • § 17281. General Rule for Disallowance of Deductions. [Repealed]
  • § 17282. Personal, Living, and Family Expenses. [Repealed]
  • § 17283(a). Capital Expenditures; in General. [Repealed]
  • § 17283(b). Examples of Capital Expenditures. [Repealed]
  • § 17283(c). Election to Deduct or Capitalize Certain Expenditures. [Repealed]
  • § 17284(a). Premiums on Life Insurance Taken Out in a Trade or Business. [Repealed]
  • § 17284(b). Single Premium Life Insurance, Endowment, or Annuity Contracts. [Repealed]
  • § 17285(a). Expenses Relating to Tax-Exempt Income. [Repealed]
  • § 17285(b). Interest Relating to Tax-Exempt Income. [Repealed]
  • § 17286. Taxes and Carrying Charges Chargeable to Capital Account and Treated as Capital Items. [Repealed]
  • § 17287. Deductions Disallowed. [Repealed]
  • § 17288. Relationship. [Repealed]
  • § 17289. Constructive Ownership of Stock. [Repealed]
  • § 17291. Items Attributable to an Unharvested Crop Sold with the Land. [Repealed]
  • § 17292. Limitation on Deductions Allowable to Individuals in Certain Cases. [Repealed]
  • § 17295. Life or Terminable Interests. [Repealed]
  • § 17297. Illegal Activities. Denial of Deductions. [Repealed]
  • § 17298. Tax-Free Covenant Bonds. [Repealed]
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