California Statutes

§ 17201. — 17201. (Repealed and added by Stats. 1993, Ch. 873, Sec. 12.)

California § 17201.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 10.PART 10. PERSONAL INCOME TAX
Ch. 3.CHAPTER 3. Computation of Taxable Income
Art. 6.ARTICLE 6. Deductions

This text of California § 17201. (17201. (Repealed and added by Stats. 1993, Ch. 873, Sec. 12.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Cal. Revenue and Taxation Code - RTC Code § 17201. (2026).

Text

(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.

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Related

In Re MacFarlane
83 F.3d 1041 (Ninth Circuit, 1996)
3 case citations

Legislative History

Repealed and added by Stats. 1993, Ch. 873, Sec. 12. Effective October 6, 1993.

Nearby Sections

8
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