Section 24441 Of Article 3. Items Not Deductible From California Revenue And Taxation Code >> Division 2. >> Part 11. >> Chapter 7. >> Article 3.

. In computing net income no deduction shall be allowed for (a) abandonment fees paid in respect of property on which the open-space easement is terminated under Section 51061 or 51093 of the Government Code or (b) tax recoupment fees paid under Section 51142 of the Government Code.