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17131.4. Section 106(d) of the Internal Revenue Code, relating to contributions to health savings accounts, shall not apply. (Added by Stats. 2005, Ch. 691, Sec. 7.5. Effective October 7, 2005.)
Structure California Code
California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 10 - PERSONAL INCOME TAX
CHAPTER 3 - Computation of Taxable Income
ARTICLE 3 - Items Specifically Excluded from Gross Income
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