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Cal. Revenue and Taxation Code § 24309

Cal. Revenue and Taxation Code § 24309

California · California Revenue and Taxation Code · Status: effective

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Cal. Revenue and Taxation Code § 24309, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/922005
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Gross income does not include income (other than rent) derived by a lessor of real property on the termination of a lease, representing the value of such property attributable to buildings erected or other improvements made by the lessee.