California Revenue and Taxation Code

§ 24441

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 24441Div. 2 · Part 11 · Ch. 7 · Art. 3

Statute text

View on leginfo.ca.gov

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.

Legislative history

Amended by Stats. 1977, Ch. 853.