California Legal Codes and Statutes

§ 17853

Amended by Stats. 1999, Ch. 987, Sec. 49. Effective October 10, 1999.

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.

Cite this section

Cal. Rev. & Tax. Code § 17853 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-10-personal-income-tax/chapter-10-partners-and-partnerships/section-17853

Other sections in Chapter 10 - Partners and Partnerships

§ 17851§ 17851.5§ 17853§ 17854§ 17855§ 17856§ 17857§ 17858§ 17859§ 17865

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