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

California Statutes

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

California § 24309.

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 § 24309. (24309. (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 § 24309. (2026).

Text

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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