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Cal. Revenue and Taxation Code § 17201

Cal. Revenue and Taxation Code § 17201

California · California Revenue and Taxation Code · Status: effective · Effective 1993-10-06

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Cal. Revenue and Taxation Code § 17201, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/920644
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(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.