Home/California/Statutes/Code RTC: Revenue and Taxation Code - RTC/Div. 2.: DIVISION 2. OTHER TAXES/Part 11.: PART 11. CORPORATION TAX LAW/Ch. 6.: CHAPTER 6. Gross Income/Art. 2.: ARTICLE 2. Exclusions/§ 24301.
California Statutes

§ 24301. — 24301. (Repealed and added by Stats. 1955, Ch. 938.)

California § 24301.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 11.PART 11. CORPORATION TAX LAW
Ch. 6.CHAPTER 6. Gross Income
Art. 2.ARTICLE 2. Exclusions

This text of California § 24301. (24301. (Repealed and added by Stats. 1955, Ch. 938.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Cal. Revenue and Taxation Code - RTC Code § 24301. (2026).

Text

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

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Legislative History

Repealed and added by Stats. 1955, Ch. 938.
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Bluebook (online)
California § 24301., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/24301..