Article 3 - Items Not Deductible

Section 24421 - General Rule for Disallowance of Deductions. [Repealed]
Section 24422(a) - Capital Expenditures in General. [Repealed]
Section 24422(b) - Examples of Capital Expenditures. [Repealed]
Section 24422(c) - Election to Deduct or Capitalize Certain Expenditures. [Repealed]
Section 24423 - Intangible Drilling and Development Costs in the Case of Oil and Gas Wells
Section 24424(a) - Premiums on Life Insurance Taken Out in a Trade or Business. [Repealed]
Section 24424(b) - Single Premium Life Insurance, Endowment, or Annuity Contracts. [Repealed]
Section 24424(c) - Other Life Insurance, Endowment, or Annuity Contracts. [Repealed]
Section 24425 - Expenses Relating to Tax-Exempt Income. [Repealed]
Section 24426(a) - Taxes and Carrying Charges Chargeable to Capital Account and Treated as Capital Items
Section 24427 - Deductions Disallowed. [Repealed]
Section 24428 - Relationships. [Repealed]
Section 24429 - Constructive Ownership of Stock. [Repealed]
Section 24430 - Amount of Gain Where Loss Previously Disallowed. [Repealed]
Section 24431-24433(a) - Meaning and Use of Terms. [Repealed]
Section 24431-24433(b) - Purpose and Scope of Sections 24431, 24432 and 24433. [Repealed]
Section 24431-24433(c) - Instances in Which Section 24431 Disallows a Deduction or Other Allowance. Instances of Disallowance. [Repealed]
Section 24431-24433(d) - Power of Franchise Tax Board to Allocate Deduction or Allowance in Part. [Repealed]
Section 24431-24433(e) - Presumption in Case of Disproportionate Purchase Price. [Repealed]
Section 24436 - Illegal Activities-Denial of Deductions
Section 24465-3 - Annual Statement