Revenue and Taxation Code § 17201

ARTICLE 6. Deductions

Current as of September 28, 2026Rev. & Tax. Code, § 17201Official source ↗

Repealed and added by Stats. 1993, Ch. 873, Sec. 12. Effective October 6, 1993.

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