Article 3. Items Not Deductible | Midpage

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California Code of Regulations

Division 3. Franchise Tax Board

Chapter 3.5. Bank and Corporation Tax

Subchapter 7. Net Income

Article 3. Items Not Deductible

Article 3. Items Not Deductible

State of California

24421General Rule for Disallowance of Deductions. [Repealed]24422(c). Election to Deduct or Capitalize Certain Expenditures. [Repealed]24423[FN*] Intangible Drilling and Development Costs in the Case of Oil and Gas Wells.24424(c). Other Life Insurance, Endowment, or Annuity Contracts. [Repealed]24425Expenses Relating to Tax-Exempt Income. [Repealed]24426(a). [FN**] Taxes and Carrying Charges Chargeable to Capital Account and Treated As Capital Items.24427Deductions Disallowed. [Repealed]24428Relationships. [Repealed]24429Constructive Ownership of Stock. [Repealed]24430Amount of Gain Where Loss Previously Disallowed. [Repealed]24431-24433(e). Presumption in Case of Disproportionate Purchase Price. [Repealed]24436Illegal Activities--Denial of Deductions.24465-3Annual Statement.