California Revenue and Taxation Code
§ 12076
RTC § 12076Div. 2 · Part 7 · Ch. 2 · Art. 1
Statute text
View on leginfo.ca.gov“Expenses incurred” includes specific and general expenses incurred in the current calendar year on ocean marine contracts written within the United States.
Legislative history
Added by Stats. 1941, Ch. 113.