§ 24320 Income derived from the operation of aircraft or a ship or ships by a …
§ 24321 Notwithstanding any statute, ordinance, regulation, rule or decision …
§ 24322 (a) Gross income of a domestic building and loan association, as …
§ 24323 Any amount received as a rebate from a local water agency or supplier …
§ 24324 (a) Gross income does not include any contribution to the …
§ 24325 Section 118 of the Internal Revenue Code, relating to contributions …
§ 24326 (a) Section 136 of the Internal Revenue Code, relating to energy …
§ 24327 Section 892 of the Internal Revenue Code, relating to the tax …
§ 24329 Section 139 of the Internal Revenue Code, relating to disaster relief …

Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 11 > Chapter 6 > Article 3 - Other Exclusions

  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • City: includes incorporated city, city and county, municipal corporation, municipality, town, and incorporated town. See California Revenue and Taxation Code 14
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • County: includes city and county. See California Revenue and Taxation Code 15
  • Person: includes any person, firm, partnership, general partner of a partnership, limited liability company, registered limited liability partnership, foreign limited liability partnership, association, corporation, company, syndicate, estate, trust, business trust, or organization of any kind. See California Revenue and Taxation Code 19
  • Statute: A law passed by a legislature.