Article 1 - Deductions

Section 24343 - Disallowance of Expenses Incurred at Private Clubs Which Discriminate. [Repealed]
Section 24344(a) - Interest Deduction in General
Section 24344(b) - Deduction for Bond Discount. [Repealed]
Section 24344(c) - Offset of Interest Expense Incurred for Foreign Investment
Section 24345-1 - Deduction for Taxes or Licenses in General
Section 24345-2 - Taxes for Local Benefits
Section 24345-3 - Federal Stamp Taxes
Section 24345-4 - Sales and Gasoline Taxes
Section 24345-5 - Federal Social Security Taxes and State Unemployment Insurance Contributions
Section 24345-6 - Taxes of Shareholder Paid by Corporation
Section 24345-7 - Foreign Taxes
Section 24347-1 - Losses. [Repealed]
Section 24347-2 - Obsolescence of Nondepreciable Property. [Repealed]
Section 24347-3 - Demolition of Buildings. [Repealed]
Section 24347-4 - Decline in Value of Stock. [Repealed]
Section 24347-5 - Worthless Securities. [Repealed]
Section 24347-6 - Losses of Farming Corporations. [Repealed]
Section 24347-7 - Casualty Losses. [Repealed]
Section 24347-8 - Theft Losses. [Repealed]
Section 24348(a) - Bad Debt Deduction for Building and Loan Associations. [Repealed]
Section 24348(b) - Bad Debt Deduction for Banks and Savings and Loan Associations. [Repealed]
Section 24348(c) - Taxability of Bad Debt Reserves of Taxpayers Who Cease to be Subject to Tax
Section 24348(d) - Bad Debts. [Repealed]
Section 24348(e) - Evidence of Worthlessness. [Repealed]
Section 24348(f) - Partial or Total Worthlessness. [Repealed]
Section 24348(g) - Reserve for Bad Debts. [Repealed]
Section 24348(h) - Sale of Mortgaged or Pledged Property. [Repealed]
Section 24349(a) - * Depreciation in General
Section 24349(b) - * Tangible Property
Section 24349(c) - ** Intangibles
Section 24349(d) - *** Leased Property
Section 24349(e) - **** Apportionment of Basis
Section 24349(f) - ***** Depreciation in Special Cases
Section 24349(g) - ****** Accounting for Depreciable Property
Section 24349(h) - * Retirements
Section 24349(i) - * Obsolescence
Section 24349(j) - ** when Depreciation Deduction is Allowable
Section 24349(k) - Method of Computing Depreciation
Section 24349(k)(1) - Adjustment for Federal Investment Credit. [Repealed]
Section 24349(l) - Depreciation Based on Class Lives
Section 24349(m) - Change in Method. [Repealed]
Section 24349(n) - * Basis for Depreciation
Section 24349(o) - ** Depreciation of Improvements in the Case of Mines, Etc
Section 24351 - Agreement as to Useful Life and Rates of Depreciation. [Repealed]
Section 24352 - Change in Method
Section 24355(a) - Amortization of Emergency Facilities. [Repealed]
Section 24355(b) - Amortization of Grain Storage Facilities. [Repealed]
Section 24356(a) - Additional First-Year Depreciation Allowance
Section 24356-1 - Dollar Limitation
Section 24356(c) - Definitions and Special Rules
Section 24356(d) - Time and Manner of Making Election
Section 24356.1(a) - Change from Retirement to Straight-Line Method of Computing Depreciation. [Repealed]
Section 24356.1(b) - Basis Adjustments for Taxable Years Beginning on or After 1959 Adjustment Dates. [Repealed]
Section 24356.1(c) - Basis Adjustments for Taxable Years Between Changeover Date and 1959 Adjustment Date. [Repealed]
Section 24356.7-1 - Recapture of Deduction for Qualified Property Previously Used in an Enterprise Zone
Section 24357-1 - Charitable, Etc., Contributions and Gifts; Allowance of Deduction
Section 24357-2 - Contributions or Gifts by Banks and Corporations
Section 24360-24363(a) - Amortizable Bond Premium
Section 24360-24363(b) - Determination of Bond Premium
Section 24360-1 - Election with Respect to Taxable Bonds
Section 24360-24363(d) - Definition
Section 24364 - Circulation Expenditures
Section 24365-24368(a) - Research and Experimental Expenditures; in General
Section 24365-24368(b) - Definition of Research and Experimental Expenditures
Section 24365-24368(c) - Treatment as Expenses
Section 24365-24368(d) - Treatment as Deferred Expenses
Section 24368.1 - Election to Amortize Trademark and Trade Name Expenditures
Section 24369(a) - Soil and Water Conservation Expenditures
Section 24369(b) - Definition of Soil and Water Conservation Expenditures. [Repealed]
Section 24369(c) - Definition of "the Business of Farming." [Repealed]
Section 24369(d) - Definition of "Land Used in Farming." [Repealed]
Section 24369(e) - Adoption or Change in Method. [Repealed]
Section 24377(a) - Expenditures by Farmers for Fertilizer, Etc
Section 24377(b) - Time and Manner of Making Election and Revocation