California Statutes
§ 17853. — 17853. (Amended by Stats. 1999, Ch. 987, Sec. 49.)
California § 17853.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 10.PART 10. PERSONAL INCOME TAX
Ch. 10.CHAPTER 10. Partners and Partnerships
This text of California § 17853. (17853. (Amended by Stats. 1999, Ch. 987, Sec. 49.)) 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 § 17853. (2026).
Text
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.
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Legislative History
Amended by Stats. 1999, Ch. 987, Sec. 49. Effective October 10, 1999.
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California § 17853., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/17853..