Article 6 - DEDUCTIONS

Section 17201 - Applicability of Parts VI, VII, and IX of Subchapter B of Chapter 1 of Subtitle A of the Internal Revenue Code,
Section 17201.1 - [Repealed]
Section 17201.2 - Modification of IRC section 162(r)
Section 17201.4 - Applicability of IRC Section 179B
Section 17201.5 - IRC Section 181 not applicable
Section 17201.6 - IRC Section 199 not applicable
Section 17201.7 - Amendments to Section 221(e)(1) of the Internal Revenue Code apply
Section 17202 - Expenses involved in carrying out parking cash-out program
Section 17203 - Reference to "compensation" or "earned income" in applying deduction allowed by IRC Section 219 or deductions allowed by IRC Sections 162(f) and 404
Section 17204 - IRC Section 165(h)(3) not applicable
Section 17204.7 - IRC Section 222 not applicable
Section 17206 - Applicability of IRC Section 170
Section 17206.5 - [Repealed]
Section 17207 - Excess disaster loss
Section 17207.2 - Excess disaster loss with respect to earthquake in Humboldt County
Section 17207.3 - Excess disaster loss with respect to earthquake in Imperial County
Section 17207.4 - Modification of IRC Section 165(i)
Section 17207.6 - Excess disaster loss dealing with specified wildfires
Section 17207.7 - Excess disaster loss related to tsunami in Mendocino County
Section 17207.8 - Excess disaster loss related to explosion and fire in San Mateo County
Section 17207.11 - Applicability of IRC Section 165(i) to losses sustained as result of severe storms in Santa Cruz County
Section 17207.12 - Applicability of IRC Section 165(i) to losses sustained as result of severe winds in Los Angeles and San Bernardino Counties
Section 17207.13 - Deductions for disaster relief; San Diego County
Section 17207.14 - [Effective until 12/1/2029] Losses sustained due to state of emergency
Section 17208.1 - Interest paid on loan obtained from publicly owned company for purpose of acquiring and installing energy efficient product or equipment
Section 17209 - [Effective until 12/1/2025] Applicability of IRC Section 280E
Section 17215 - Modification of IRC Section 220(a)
Section 17215.1 - IRC Section 220(f)(5) not applicable
Section 17215.4 - IRC Section 223 not applicable
Section 17218 - [Repealed]
Section 17220 - Applicability of IRC Section 164
Section 17222 - Tax deducted or withheld under Section 18662 and Section 13020 of Unemployment Insurance Code
Section 17224 - Modification of IRC Section 163(e)
Section 17225 - IRC Section 163(h)(3)(E) not applicable
Section 17228 - Professional sports fines or penalties
Section 17230 - Payments made to California Housing Finance Agency by borrower
Section 17235 - [Repealed]
Section 17240 - Fee imposed by section 9008 of Affordable Care Act
Section 17241 - Modification of IRC Section 213
Section 17250 - Modification of IRC Section 168
Section 17250.5 - Modification of IRC Section 167(g); IRC Section 167(h) not applicable
Section 17255 - Applicability of IRC Section 179
Section 17255.5 - [Repealed]
Section 17256 - IRC Section 179A not applicable
Section 17257 - IRC Section 179C not applicable
Section 17257.2 - IRC Section 179D not applicable
Section 17257.4 - IRC Section 179E not applicable
Section 17260 - Expenditures for tertiary injectants
Section 17267.2 - [Repealed]
Section 17267.6 - [Repealed]
Section 17268 - [Repealed]
Section 17269 - Club which restricts membership or use of services or facilities on basis of ancestry or certain characteristics
Section 17270 - Travel expenses
Section 17271 - Modification of IRC section 162(m)
Section 17273 - Modification of IRC Section 162(f)(1)
Section 17274 - Interest, depreciation, or amortization with respect to substandard housing
Section 17275 - Abandonment fees; tax recoupment fees
Section 17275.2 - IRC Section 170(e)(3)(C) not applicable
Section 17275.3 - IRC Section 170(e)(3)(D) not applicable
Section 17275.4 - Deductions for contributions to a postsecondary institution, Key Worldwide Foundation, or the Edge College and Career Network, LLC prohibited for certain taxpayers
Section 17275.5 - Applicability of IRC Section 170
Section 17275.6 - [Repealed]
Section 17276 - Modification of IRC Section 172
Section 17276.05 - Modification of IRC Section 172
Section 17276.1 - Election to take deduction provided by IRC Section 172
Section 17276.2 - [Repealed]
Section 17276.3 - Net operating loss not allowed; carryover
Section 17276.4 - Net operating loss for trade or business within Los Angeles Revitalization Zone
Section 17276.5 - [Repealed]
Section 17276.6 - [Repealed]
Section 17276.7 - Net operating loss for farming business affected by Pierce's disease and its vectors
Section 17276.9 - [Repealed]
Section 17276.10 - [Repealed]
Section 17276.20 - [Renumbered]
Section 17276.21 - Net operating loss not allowed; carryover
Section 17276.22 - Net operating carryover; net operating loss carryback
Section 17276.23 - Net operating loss deduction suspended
Section 17278 - Payments made pursuant to interindemnity arrangement
Section 17278.5 - Applicability of IRC Section 194
Section 17279 - Modification of IRC Section 197
Section 17279.4 - Modification of IRC Section 198
Section 17279.6 - IRC Section 198A not applicable
Section 17280 - Tax-exempt income
Section 17280.1 - [Repealed]
Section 17281 - [Repealed]
Section 17282 - Gross income derived from act or omission of criminal profiteering activity
Section 17286 - Payment that would unlawful under United States law applicable to payment and to official or employee
Section 17287 - Modification of IRC Section 269A
Section 17299.8 - Disallowance of deduction for amounts paid as remuneration for personal services
Section 17299.9 - Taxpayer who owns real property and either failed to provide information or provided false, misleading, or incomplete information