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Article 2. Special Deductions | Midpage
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California Code of Regulations
Title 18
Division 3. Franchise Tax Board
Chapter 3.5. Bank and Corporation Tax
Subchapter 7. Net Income
Article 2. Special Deductions
Article 2. Special Deductions
State of California
24401
Allowance of Special Deductions. [Repealed]
24402
Dividends, Extent Deductible.
24404
Cooperative Associations.
24405
Cooperative or Mutual Associations Not Principally Engaged in Selling Tangible Personal Property.
24407-24409
[FN*] Election to Amortize Organizational Expenditures.
24411
Deduction for Certain Dividends.