Revenue and Taxation Code section 17853

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.

Source: Section 17853, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=17853. (accessed Jun. 2, 2025).

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Last Updated

May 12, 2025

§ 17853’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_17853

Original Source: Section 17853, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=17853. (last accessed May 12, 2025).