Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 17853 — Partners and Partnerships
Cal. Rev. & Tax. Code § 17853
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 1999-10-10
- Current through
- Nov 2, 2026 (California Legislative Counsel)
Section 703(a)(2) of the Internal Revenue Code is modified to additionally provide that the deduction for taxes provided in Section 164(a) of the Internal Revenue Code with respect to taxes, described in Section 18006, paid to another state shall not be allowed to the partnership.
Citator
Cal. Rev. & Tax. Code § 17853 — Partners and Partnerships is in force in the current edition of the Code, and nothing recorded condemns it.
Section 703(a)(2) of the Internal Revenue Code is modified to additionally provide that the deduction for taxes provided in Section 164(a) of the Internal Revenue Code with respect to taxes, described in Section 18006, paid to another state shall not be allowed to the partnership.