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Cal. Revenue and Taxation Code § 17853

Cal. Revenue and Taxation Code § 17853

California · California Revenue and Taxation Code · Status: effective · Effective 1999-10-10

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Cal. Revenue and Taxation Code § 17853, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/920808
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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.