Article 3 - ITEMS NOT DEDUCTIBLE

Section 24421 - No deduction allowed in computing net income
Section 24422 - Amount paid out for new buildings or for permanent improvements; amount expended in restoring property
Section 24422.3 - Applicability of IRC Section 236A
Section 24423 - Regulations; applicability of IRC Section 263(i)
Section 24424 - Applicability of IRC Section 264
Section 24425 - Amount allocable to one or more classes of income not included in measure of tax imposed; expense paid to insurer
Section 24426 - Amounts chargeable to capital account with respect to property
Section 24427 - Applicability of IRC Section 267
Section 24429 - Applicability of IRC Section 276
Section 24431 - Acquisition of control of corporation made for purpose of evasion or avoidance of tax
Section 24434 - Worthlessness of debt owned by political party
Section 24436 - [Repealed]
Section 24436.1 - Gross income directly derived from act or omission of criminal profiteering activity
Section 24436.5 - Interest, depreciation taxes, or amortization paid with respect to substandard housing
Section 24437 - Applicability of IRC Section 277
Section 24438 - Interest paid for corporate acquisition indebtedness
Section 24439 - Premium paid upon repurchase of indebtedness which is convertible into stock of issuing corporation
Section 24440 - Applicability of IRC Section 280C
Section 24441 - Abandonment fees; recoupment fees
Section 24442 - Demolition of structure
Section 24442.5 - Applicability of IRC Section 280H
Section 24443 - Applicability of IRC Section 274
Section 24447 - Amounts paid as remuneration for personal services
Section 24448 - Failure to provide information return
Section 24449 - Applicability of IRC Section 291