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California Code, Revenue and Taxation Code - RTC § 17201

Current as of January 01, 2025 | Updated by Findlaw Staff

(a) Part VI of Subchapter B of Chapter 1 of Subtitle A of the Internal Revenue Code,  1 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,  2 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,  3 relating to items not deductible, shall apply, except as otherwise provided.

1 26 U.S.C.A. § 161 et seq.
2 26 U.S.C.A. § 211 et seq.
3 26 U.S.C.A. § 261 et seq.
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Cite this article: FindLaw.com - California Code, Revenue and Taxation Code - RTC § 17201 - last updated January 01, 2025 | https://codes.findlaw.com/ca/revenue-and-taxation-code/rtc-sect-17201/

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