California Statutes
§ 24441. — 24441. (Amended by Stats. 1977, Ch. 853.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 11. PART 11. CORPORATION TAX LAW·Ch. 7. CHAPTER 7. Net Income·Art. 3. ARTICLE 3. Items Not Deductible
In computing net income no deduction shall be allowed for (a)
abandonment fees paid in respect of property on which the open-space easement is terminated under Section 51061 or 51093 of the Government Code or (b)
tax recoupment fees paid under Section 51142 of the Government Code.
Free access — add to your briefcase to read the full text and ask questions with AI
California § 24441. (24441. (Amended by Stats. 1977, Ch. 853.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Stats. 1977, Ch. 853.