California Revenue and Taxation Code ARTICLE 3 - Other Exclusions
- Section 24320.
Income derived from the operation of aircraft or a ship or ships by a corporation organized under the laws of a foreign country shall not...
- Section 24321.
Notwithstanding any statute, ordinance, regulation, rule or decision to the contrary, no city, county, city and county, governmental subdivision, district, public and quasi-public corporation, municipal...
- Section 24322.
(a) Gross income of a domestic building and loan association, as defined in Section 7701(a)(19) of the Internal Revenue Code, does not include any amount of...
- Section 24323.
Any amount received as a rebate from a local water agency or supplier for any expenses the taxpayer paid or incurred for the purchase or...
- Section 24324.
(a) Gross income does not include any contribution to the capital of the taxpayer.(b) (1) For purposes of this section, “contribution to the capital of the taxpayer” includes...
- Section 24325.
Section 118 of the Internal Revenue Code, relating to contributions to the capital of a corporation, shall apply to contributions made on or after January...
- Section 24326.
(a) Section 136 of the Internal Revenue Code, relating to energy conservation subsidies provided by public utilities, shall apply, except as otherwise provided.(b) Section 136 of the...
- Section 24327.
Section 892 of the Internal Revenue Code, relating to the tax treatment of foreign governments and international organizations, shall apply.(Added by Stats. 1996, Ch. 952,...
- Section 24329.
Section 139 of the Internal Revenue Code, relating to disaster relief payments, shall apply, except as otherwise provided.(Added by Stats. 2010, Ch. 14, Sec. 66....
- Section 24330.
(a) Gross income shall not include the qualified health care service plan income of a qualified health care service plan properly accrued with respect to enrollment...
Last modified: October 22, 2018