California Revenue and Taxation Code
§ 17201
RTC § 17201 Effective Oct 6, 1993Div. 2 · Part 10 · Ch. 3 · Art. 6
Statute text
View on leginfo.ca.gov(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.
Legislative history
Repealed and added by Stats. 1993, Ch. 873, Sec. 12. Effective October 6, 1993.