Chapter 3.5. Bank and Corporation Tax›Subchapter 7. Net Income›Article 1. Deductions
§ 24348(a). Bad Debt Deduction for Building and Loan Associations. [Repealed]
California Code of Regulations, Title 18 — Division 3. Franchise Tax Board · 2026 edition · updated 2026-10-05 · California
§ 24348(a). [FN**] Bad Debt Deduction for Building and Loan Associations. [Repealed]
Credits
Note: Authority cited: Section 19503, Revenue and Taxation Code. Reference: Section 24348, Revenue and Taxation Code.
History
Amendment filed 12-24-71; effective thirtieth day thereafter (Register 71, No. 52). For prior history, see Register 63, No. 24.
Amendment filed 11-27-74; effective thirtieth day thereafter (Register 74, No. 48).
Change without regulatory effect amending subsection (3)(ii), repealing old Note, and adopting new Note filed 7-30-97 pursuant to section 100, title 1, California Code of Regulations (Register 97, No. 31).
Change without regulatory effect repealing section filed 12-4-2003 pursuant to section 100, title 1, California Code of Regulations (Register 2003, No. 49).
[FN**]
See Section 50500, Title 18, for Income Eligibility Trusts established by Department of Housing and Community Development.
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