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/§ 24309.
California Statutes

§ 24309. — 24309. (Added by Stats. 1955, Ch. 938.)

California·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
Gross income does not include income (other than rent) derived by a lessor of real property on the termination of a lease, representing the value of such property attributable to buildings erected or other improvements made by the lessee.

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California § 24309. (24309. (Added by Stats. 1955, Ch. 938.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

Added by Stats. 1955, Ch. 938.

Nearby Sections

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§ 24309.
24309. (Added by Stats. 1955, Ch. 938.)
§ 24309.1.
24309.1. (Added by Stats. 2022, Ch. 841, Sec. 3.)
§ 24309.2.
24309.2. (Amended by Stats. 2025, Ch. 112, Sec. 2.)
§ 24309.3.
24309.3. (Added by Stats. 2022, Ch. 749, Sec. 3.)
§ 24309.5.
24309.5. (Added by Stats. 1998, Ch. 322, Sec. 78.)
§ 24309.6.
24309.6. (Added by Stats. 2023, Ch. 55, Sec. 13.)
§ 24309.7.
24309.7. (Added by Stats. 2023, Ch. 55, Sec. 14.)
§ 24309.9.
24309.9. (Added by Stats. 2025, Ch. 17, Sec. 21.)
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