Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 10. PERSONAL INCOME TAX [17001 - 18181]
( Part 10 added by Stats. 1943, Ch. 659. ) CHAPTER 3. Computation of Taxable Income [17071 - 17307]
( Chapter 3 repealed and added by Stats. 1955, Ch. 939. ) ARTICLE 6. Deductions [17201 - 17299.9]
( Article 6 repealed and added by Stats. 1983, Ch. 488, Sec. 29. ) 17201.
(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.
(Repealed and added by Stats. 1993, Ch. 873, Sec. 12. Effective October 6, 1993.)