§ 24441
47 words·~1 min read·
/ca/revenue-and-taxation-code/24441A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
In computing net income no deduction shall be allowed for
(a)abandonment fees paid in respect of property on which the open-space easement is terminated under Section 51061 or 51093 of the Government Code or
(b)tax recoupment fees paid under Section 51142 of the Government Code.