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Chapter 3.5. Bank and Corporation Tax›Subchapter 7. Net Income›Article 1. Deductions

§ 24347-7. Casualty Losses. [Repealed]

California Code of Regulations, Title 18 — Division 3. Franchise Tax Board · 2026 edition · updated 2026-10-05 · California

Source: https://govt.westlaw.com/calregs/Document/IFEEACBF34C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

Credits

Note: Authority cited: Section 26422, Revenue and Taxation Code. Reference: Section 24347, Revenue and Taxation Code.

History

  1. New section filed 5-5-72; effective thirtieth day thereafter (Register 72, No. 19).

  2. Renumbering and amendment of Section 24347(g) to Section 24347-7 filed 9-3-82; effective thirtieth day thereafter (Register 82, No. 37).

  3. Change without regulatory effect repealing section filed 11-4-97 pursuant to section 100, title 1, California Code of Regulations (Register 97, No. 45).

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▸Contents — California Code of Regulations, Title 18 — Division 3. Franchise Tax Board
California Code of Regulations, Title 18 — Division 3. Franchise Tax Board

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