California Legal Codes and Statutes

§ 24301

Repealed and added by Stats. 1955, Ch. 938.

In computing the tax imposed under this part, “gross income” does not include any of the items specified in this article.

Cite this section

Cal. Rev. & Tax. Code § 24301 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-11-corporation-tax-law/chapter-6-gross-income/article-2-exclusions/section-24301

Other sections in Article 2 - Exclusions

§ 24301§ 24302§ 24303§ 24305§ 24306§ 24307§ 24308§ 24308.1§ 24308.2§ 24308.3…§ 24309.5§ 24309.6§ 24309.7§ 24309.9§ 24310§ 24310.5§ 24311§ 24312§ 24314§ 24315

This content is for reference, learning, and study purposes only. All legal text should be verified against the official California Legislative Information website, which is the authoritative source for California law. Data last processed: February 16, 2026.