California Code
CHAPTER 3 - Computation of Taxable Income
ARTICLE 6 - Deductions

Section 17201. - 17201. (a) Part VI of Subchapter B of Chapter 1...

Section 17201.2. - 17201.2. (a) The amendments made by Section 13531(a) of the...

Section 17201.4. - 17201.4. Section 179B of the Internal Revenue Code, relating to...

Section 17201.5. - 17201.5. Section 181 of the Internal Revenue Code, relating to...

Section 17201.6. - 17201.6. Section 199 of the Internal Revenue Code, relating to...

Section 17201.7. - 17201.7. The amendments made by Section 302(b)(2) of Division O...

Section 17202. - 17202. There shall be allowed to an employer as an...

Section 17203. - 17203. For purposes of applying limitations on the deductions described...

Section 17204. - 17204. Section 165(h)(3) of the Internal Revenue Code, relating to...

Section 17204.7. - 17204.7. Section 222 of the Internal Revenue Code, relating to...

Section 17206. - 17206. (a) For purposes of Section 17201, Section 170 of...

Section 17207. - 17207. (a) An excess disaster loss, as defined in subdivision...

Section 17207.2. - 17207.2. (a) An excess disaster loss, as defined in subdivision...

Section 17207.3. - 17207.3. (a) An excess disaster loss, as defined in subdivision...

Section 17207.4. - 17207.4. (a) Section 165(i) of the Internal Revenue Code is...

Section 17207.6. - 17207.6. (a) An excess disaster loss, as defined in subdivision...

Section 17207.7. - 17207.7. (a) An excess disaster loss, as defined in subdivision...

Section 17207.8. - 17207.8. (a) An excess disaster loss, as defined in subdivision...

Section 17207.11. - 17207.11. (a) Section 165(i) of the Internal Revenue Code shall...

Section 17207.12. - 17207.12. (a) Section 165(i) of the Internal Revenue Code shall...

Section 17207.13. - 17207.13. (a) Section 165(i) of the Internal Revenue Code shall...

Section 17207.14. - 17207.14. (a) For taxable years beginning on or after January...

Section 17208.1. - 17208.1. (a) There shall be allowed as a deduction the...

Section 17209. - 17209. (a) For each taxable year beginning on or after...

Section 17215. - 17215. (a) Section 220(a) of the Internal Revenue Code, relating...

Section 17215.1. - 17215.1. Section 220(f)(5) of the Internal Revenue Code, relating to...

Section 17215.4. - 17215.4. Section 223 of the Internal Revenue Code, relating to...

Section 17220. - 17220. (a) Section 164(a)(3) of the Internal Revenue Code, relating...

Section 17222. - 17222. No deduction shall be allowed for the tax deducted...

Section 17224. - 17224. Section 163(e) of the Internal Revenue Code is modified...

Section 17225. - 17225. Section 163(h)(3)(E) of the Internal Revenue Code, relating to...

Section 17228. - 17228. For taxable years beginning on or after January 1,...

Section 17230. - 17230. Payments made to the California Housing Finance Agency by...

Section 17240. - 17240. The fee imposed by Section 9008 of the Patient...

Section 17241. - 17241. (a) Section 213(a) of the Internal Revenue Code, relating...

Section 17250. - 17250. (a) Section 168 of the Internal Revenue Code is...

Section 17250.5. - 17250.5. (a) Section 167(g) of the Internal Revenue Code, relating...

Section 17255. - 17255. (a) Section 179(b)(1) of the Internal Revenue Code, relating...

Section 17256. - 17256. Section 179A of the Internal Revenue Code, relating to...

Section 17257. - 17257. Section 179C of the Internal Revenue Code, relating to...

Section 17257.2. - 17257.2. Section 179D of the Internal Revenue Code, relating to...

Section 17257.4. - 17257.4. Section 179E of the Internal Revenue Code, relating to...

Section 17260. - 17260. (a) No deduction, other than depreciation, shall be allowed...

Section 17269. - 17269. Whereas, the people of the State of California desire...

Section 17270. - 17270. (a) For purposes of Section 162(a)(2) of the Internal...

Section 17271. - 17271. (a) The amendments made by Section 13601(a), (b), (c),...

Section 17273. - 17273. For each taxable year beginning on or after January...

Section 17274. - 17274. (a) Notwithstanding any other provisions in this part to...

Section 17275. - 17275. In computing taxable income, no deduction shall be allowed...

Section 17275.2. - 17275.2. Section 170(e)(3)(C) of the Internal Revenue Code, relating to...

Section 17275.3. - 17275.3. Section 170(e)(3)(D) of the Internal Revenue Code, relating to...

Section 17275.4. - 17275.4. (a) For taxable years beginning on or after January...

Section 17275.5. - 17275.5. (a) No deduction shall be denied under Section 170(f)(8)...

Section 17276. - 17276. Except as provided in Sections 17276.1, 17276.2, 17276.4, 17276.5,...

Section 17276.05. - 17276.05. (a) In addition to the modifications made by Section...

Section 17276.1. - 17276.1. (a) A qualified taxpayer, as defined in Section 17276.2,...

Section 17276.3. - 17276.3. (a) Notwithstanding Sections 17276, 17276.1, 17276.2, 17276.4, 17276.5, 17276.6,...

Section 17276.4. - 17276.4. (a) The term “qualified taxpayer” as used in Section...

Section 17276.7. - 17276.7. (a) The term “qualified taxpayer” as used in Section...

Section 17276.21. - 17276.21. (a) Notwithstanding Sections 17276, 17276.1, 17276.2, 17276.4, 17276.5, 17276.6,...

Section 17276.22. - 17276.22. Notwithstanding Section 17276.1, 17276.2, 17276.4, 17276.5, 17276.6, or 17276.7...

Section 17276.23. - 17276.23. (a) Notwithstanding Sections 17276, 17276.1, 17276.4, 17276.7, and 17276.22,...

Section 17278. - 17278. (a) To the extent specified in subdivision (b), there...

Section 17278.5. - 17278.5. The deduction allowed by Section 194 of the Internal...

Section 17279. - 17279. Section 197 of the Internal Revenue Code, relating to...

Section 17279.4. - 17279.4. Section 198 of the Internal Revenue Code, relating to...

Section 17279.6. - 17279.6. Section 198A of the Internal Revenue Code, relating to...

Section 17280. - 17280. (a) No deduction shall be denied as provided by...

Section 17282. - 17282. (a) In computing taxable income, deductions, including deductions for...

Section 17286. - 17286. In addition to the deduction denied under Section 162(c)(1)...

Section 17287. - 17287. Section 269A of the Internal Revenue Code is modified...

Section 17299.8. - 17299.8. The Franchise Tax Board may disallow a deduction under...

Section 17299.9. - 17299.9. (a) Notwithstanding any other provisions in this part, in...

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California Code CHAPTER 3 - Computation of Taxable Income ARTICLE 6 - Deductions

California Code
CHAPTER 3 - Computation of Taxable Income
ARTICLE 6 - Deductions