Statutes, codes, and regulations
CALIFORNIA CODES
CALIFORNIA REVENUE AND TAXATION CODEDivision 2 - OTHER TAXESPart 10 - PERSONAL INCOME TAXChapter 3 - COMPUTATION OF TAXABLE INCOME
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,

Cal. Rev. & Tax. Code § 17201

Download
PDF
Current through the 2023 Legislative Session.
Section 17201 - Applicability of Parts VI, VII, and IX of Subchapter B of Chapter 1 of Subtitle A of the Internal Revenue Code,
(a) Part VI of Subchapter B of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to itemized deductions for individuals and corporations, shall apply, except as otherwise provided.
(b) Part VII of Subchapter B of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to additional itemized deductions for individuals, shall apply, except as otherwise provided.
(c) Part IX of Subchapter B of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to items not deductible, shall apply, except as otherwise provided.

Ca. Rev. and Tax. Code § 17201

Repealed and added by Stats. 1993, Ch. 873, Sec. 12. Effective October 6, 1993.