Revenue and Taxation Code section 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.

Source: Section 17201, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=17201. (updated Oct. 6, 1993; accessed Jul. 7, 2025).

Up to date

Verified:
Jul. 7, 2025

§ 17201's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_17201

Original Source: Section 17201, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=17201. (last accessed May 12, 2025).