In addition to the deductions provided in Article 1 (commencing with Section 24341), there shall be allowed as deductions in computing taxable income the items specified in this article.
Cal. Rev. & Tax. Code § 24401
Special Deductions
Amended by Stats. 1984, Ch. 193, Sec. 130.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.