Cal. RTC § 17853
This is the official text of Cal. RTC § 17853, part of California’s Revenue and Taxation Code — governs state and local taxation, including income and property tax.
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Official statutory text
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.
Status: in_force · Read it on the official government site
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