Article 1 - DEDUCTIONS
- Section 24341 - "Net income" defined
- Section 24343 - Applicability of IRC Section 162
- Section 24343.1 - Applicability
- Section 24343.2 - Club which restricts membership or use of services or facilities on basis of ancestry or characteristic
- Section 24343.3 - Employer contribution to medical savings account
- Section 24343.5 - Ridesharing arrangements
- Section 24343.7 - IRC Section 162(k)(2)(A)(ii) not applicable
- Section 24343.8 - Professional sports fines or penalties
- Section 24344 - Applicability of IRC Section 163
- Section 24344.5 - Deduction for issuer of original issue discount bond
- Section 24344.7 - Applicability of amendments to IRC Section 163
- Section 24345 - Deduction for taxes or licenses paid or accrued
- Section 24345.5 - Deduction not allowed for fee imposed by section 9008(a) of the Affordable Care Act
- Section 24346 - Real property tax if real property is sold
- Section 24347 - Applicability of IRC Sections 165, 166, and 582
- Section 24347.4 - Modification of IRC Section 165(i)
- Section 24347.5 - Excess disaster loss
- Section 24347.6 - Excess disaster loss for tsunami in Mendocino County
- Section 24347.7 - Excess disaster loss for earthquake in Humboldt County
- Section 24347.8 - Excess disaster loss for earthquake in Imperial County
- Section 24347.9 - Excess disaster loss for enumerated disasters
- Section 24347.10 - Excess disaster loss for explosion and fire in San Mateo County
- Section 24347.11 - Excess disaster loss for severe storms in Santa Cruz County
- Section 24347.12 - Excess disaster loss for severe winds in Los Angeles and San Bernardino Counties
- Section 24347.13 - Deductions for disaster relief; San Diego County
- Section 24347.14 - [Effective until 12/1/2029] Losses sustained due to state of emergency
- Section 24348 - Deduction for worthless debts or bad debts
- Section 24349 - Depreciation deduction for exhaustion and wear and tear
- Section 24349.1 - Applicability of IRC Section 280F
- Section 24349.2 - Applicability of IRC Section 280G
- Section 24350 - Property with useful life of three years or more
- Section 24351 - Agreement dealing with useful life and rate of depreciation
- Section 24352 - Election to change from method of depreciation
- Section 24352.5 - Salvage value
- Section 24353 - Adjustment of basis on which exhaustion, wear and tear, and obsolescence are to be allowed
- Section 24354 - Property held by one person for life with remainder to another person
- Section 24354.1 - Reasonable allowance computed by straight line method, declining balance method, or any other consistent method
- Section 24355 - Applicability of IRC Section 167(f)
- Section 24355.3 - Useful life of Alaska natural gas pipeline
- Section 24355.4 - Class life of four years for qualified rent-to-own property
- Section 24355.5 - [Renumbered]
- Section 24356 - Reasonable allowance in case of Section 24356 property
- Section 24356.4 - [Repealed]
- Section 24356.6 - [Repealed]
- Section 24356.7 - [Repealed]
- Section 24356.8 - [Repealed]
- Section 24357 - Charitable contribution deduction
- Section 24357.1 - Reduction of charitable contribution deduction
- Section 24357.2 - Deduction for contribution of interest in property which consists of less than taxpayer's entire interest in such property
- Section 24357.3 - Determination of value of remainder interest in real property
- Section 24357.4 - Assumption of liability by recipient of charitable contribution or charitable contribution of property subject to liability
- Section 24357.5 - No charitable deduction for contribution to described organization or trust
- Section 24357.6 - No deduction if expenditure made for purpose of influencing legislation
- Section 24357.7 - Qualified conservation contribution
- Section 24357.8 - Qualified research contribution
- Section 24357.9 - Qualified computer contribution
- Section 24357.10 - Charitable contribution to educational institution and taxpayer receives right to purchase tickets for athletic event
- Section 24357.11 - [Repealed]
- Section 24358 - Limit on total charitable deductions
- Section 24359 - "Charitable contribution" defined
- Section 24359.1 - Contribution made for purpose of benefitting donor
- Section 24360 - Amortizable bond premium
- Section 24361 - Amount of bond premium
- Section 24362 - Election to have Sections 24360 to 24363.5 applicable
- Section 24363 - "Bond" defined
- Section 24363.5 - Taxable bond
- Section 24364 - Deduction for expenditures for purchase of land or depreciable property or for acquisition of circulation
- Section 24365 - Applicability of IRC Section 174
- Section 24368.1 - Applicability of IRC Section 167(e)
- Section 24369 - Applicability of IRC Section 175
- Section 24369.4 - Applicability of IRC Section 198
- Section 24370 - Deduction by mutual savings bank
- Section 24372.3 - Applicability of IRC Section 169
- Section 24372.5 - Applicability of IRC Section 194
- Section 24373 - Applicability of IRC Section 178
- Section 24377 - Election by taxpayer engaged in business of farming
- Section 24379 - Applicability of IRC Section 83
- Section 24382 - Applicability of IRC Section 216
- Section 24383 - Deduction of cost of repairing or remodeling building, facility, or transportation vehicle to increase access of handicapped or elderly individuals
- Section 24384.5 - [Repealed]