Cal. Rev. & Tax. Code § 17204

Current through the 2023 Legislative Session.

Section 17204 - IRC Section 165(h)(3) not applicable

Section 165(h)(3) of the Internal Revenue Code, relating to special rules for losses in federally declared disasters, shall not apply.

Ca. Rev. and Tax. Code § 17204

Added by Stats 2010 ch 14 (SB 401),s 16, eff. 1/1/2011.

Amended by Stats 2005 ch 691 (AB 115),s 23, eff. 1/1/2006