{"code":"RTC","codeName":"Revenue and Taxation Code","section":"17853","citation":"Rev. & Tax. Code, § 17853","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 10. PERSONAL INCOME TAX [17001. - 18181.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10"},{"name":"CHAPTER 10. Partners and Partnerships [17851. - 17859.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10/chapter-10"}],"history":"Amended by Stats. 1999, Ch. 987, Sec. 49.   Effective October 10, 1999.","effective":"1999-10-10","html":"<p>Section 703(a)(2) of the Internal Revenue Code is modified to additionally provide that the deduction for taxes provided in Section <a href=\"/rtc/164\">164</a>(a) of the Internal Revenue Code with respect to taxes, described in Section <a href=\"/rtc/18006\">18006</a>, paid to another state shall not be allowed to the partnership.</p>","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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/partners-and-partnerships-17853","source":"California Legislative Information bulk export (pubinfo)"}