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California Code, Revenue and Taxation Code - RTC § 17853

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

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.

1 See 26 U.S.C.A. § 703(a)(2).
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Cite this article: FindLaw.com - California Code, Revenue and Taxation Code - RTC § 17853 - last updated January 01, 2025 | https://codes.findlaw.com/ca/revenue-and-taxation-code/rtc-sect-17853/

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