Is Cal. Rev. & Tax. Code § 17201 — Deductions still in force?

Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 17201 — Deductions

Cal. Rev. & Tax. Code § 17201

Type: Statute
Source: California Revenue and Taxation Code
Jurisdiction: California
Date: 1993-10-06
Current through: Nov 2, 2026 (California Legislative Counsel)

(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.

Citator

Cal. Rev. & Tax. Code § 17201 — Deductions is in force in the current edition of the Code, and nothing recorded condemns it.

(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.