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CA · jury_instructions

CALCRIM No. 2841

No Deductions on Gross Income From Illegal Conduct (Rev.

activein force · 2020-01-01 – presentcompiled-edition

& Tax. Code, § 17282(a))

When computing taxable income, no deductions are allowed on gross

income derived directly from illegal activities, including

<insert activity from Rev. & Tax. Code, § 17282(a)>.

In addition, no deductions are allowed on gross income that is derived

from any other activities directly connected or associated with illegal

activities, or that directly tend to promote or to further illegal activities.

[Prohibited deductions include deductions for cost of goods sold.]

New January 2006

Provenance

Source
courts.ca.gov
Retrieved
2026-08-20
Edition
calcrim-2020
Content hash
0813912a4cb2e8b90594847bc5cc547d37e0eef605c75493db46d4235d46e628
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