California Statutes
§ 17506. — 17506. (Amended by Stats. 1994, Ch. 1243, Sec. 23.)
California § 17506.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 10.PART 10. PERSONAL INCOME TAX
Ch. 5.CHAPTER 5. Deferred Compensation
This text of California § 17506. (17506. (Amended by Stats. 1994, Ch. 1243, Sec. 23.)) 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 § 17506. (2026).
Text
The provisions of Section 403 of the Internal Revenue Code, relating to taxation of employee annuities, shall be modified to provide that the basis of any person in an employee annuity shall include the amount of any contributions made prior to January 1, 1987, which were not allowed as a deduction under former Sections 17503 and 17513 of the Revenue and Taxation Code (including predecessor Section 17524 repealed by Chapter 488 of the Statutes of 1983) relating to special limitations for self-employed individuals.
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Legislative History
Amended by Stats. 1994, Ch. 1243, Sec. 23. Effective September 30, 1994.
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Bluebook (online)
California § 17506., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/17506..