Article 2 - SPECIAL DEDUCTIONS

Section 24401 - Additional deductions in computing taxable income
Section 24402 - Portion of dividends
Section 24403 - Building and loan association or federal savings and loan association organized and operating on mutual plan
Section 24404 - Farmers, fruit growers, or like associations organized and operated on cooperative or mutual basis
Section 24405 - Other associations organized and operated on cooperative or mutual basis
Section 24406 - Patronage refunds by co-operative corporations
Section 24406.5 - Patronage refunds by gas producers' cooperative associations
Section 24406.6 - Dividends on capital stock or other proprietary capital interests of organization
Section 24407 - Election to treat organizational expenditures as deferred expenses
Section 24408 - "Organizational expenditures" defined
Section 24409 - Period of election
Section 24410 - Allowable dividends received deduction
Section 24411 - Qualifying dividends
Section 24414 - Applicability of IRC Section 195
Section 24415 - Payments made pursuant to interindemnity arrangement and which are paid to trust of physicians and surgeons of cooperative corporation
Section 24416 - Net operating loss deduction
Section 24416.05 - Modification of IRC Section 172
Section 24416.1 - Election to take deduction provided by IRC Section 172
Section 24416.2 - [Repealed]
Section 24416.3 - Net operating loss deduction not allowed; extension of carryover
Section 24416.4 - Net operating loss of corporation engaged in conduct of trade or business within Los Angeles Revitalization Zone
Section 24416.5 - [Repealed]
Section 24416.6 - [Repealed]
Section 24416.7 - Net operating loss of corporation that conducts farming business affected by Pierce's disease and its vectors
Section 24416.9 - [Repealed]
Section 24416.10 - [Repealed]
Section 24416.20 - [Renumbered] Allowance of net operating loss deduction in computing net income and determination
Section 24416.21 - Denial of net operating loss deduction; extension of carryover period
Section 24416.22 - Net operating carryover
Section 24416.23 - Suspension of net operating loss deduction