Section 17853.

Cal. Revenue and Taxation Code - RTC § 17853.
in effect
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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.

References

referencesCal. Revenue and Taxation Code - RTC § 703.
referencesCal. Revenue and Taxation Code - RTC § 164.
referencesCal. Revenue and Taxation Code - RTC § 18006.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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