Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 17241 — Deductions

Cal. Rev. & Tax. Code § 17241

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Date
2025-10-01
Current through
Nov 2, 2026 (California Legislative Counsel)

Section 213(a) of the Internal Revenue Code, relating to allowance of deduction, is modified by substituting “7.5 percent” for “10 percent” for taxable years beginning before January 1, 2021.

Citator

Cal. Rev. & Tax. Code § 17241 — Deductions is in force in the current edition of the Code, and nothing recorded condemns it.

Section 213(a) of the Internal Revenue Code, relating to allowance of deduction, is modified by substituting “7.5 percent” for “10 percent” for taxable years beginning before January 1, 2021.