Section 24401.

Cal. Revenue and Taxation Code - RTC § 24401.
in effect
Sign in to generate a plain English summaryAsk Belisarius Agent
In addition to the deductions provided in Article 1 (commencing with Section 24341), there shall be allowed as deductions in computing taxable income the items specified in this article.

References

referencesCal. Revenue and Taxation Code - RTC § 24341.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

Starting a business in California? California LLC guide: costs and requirements