reglab/statecodes huggingface dataset:
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 6 - Itemized Deductions [Repealed] › Section 17211.6(g) - Special Operating Rules. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						section filed 2-9-77; effective thirtieth day thereafter (Register 77, No.
						7).
2. Repealer filed 4-16-81; effective thirtieth day thereafter
						(Register 81, No. 16).
Note: Authority cited and Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 6 - Itemized Deductions [Repealed] › Section 17214 - Charitable, Etc., Contributions and Gifts; Allowance of Deduction. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						section filed 5-3-61; effective thirtieth day thereafter (Register 61, No.
						9).
2. Repealer filed 4-16-81; effective thirtieth day thereafter
						(Register 81, No. 16).
Note: Authority cited and Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 6 - Itemized Deductions [Repealed] › Section 17215 - Charitable Deductions by Individuals; Limitations. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						section filed 5-3-61; effective thirtieth day thereafter (Register 61, No.
						9).
2. Repealer filed 4-16-81; effective thirtieth day thereafter
						(Register 81, No. 16).
Note: Authority cited and Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 6 - Itemized Deductions [Repealed] › Section 17216 - Unlimited Deduction for Individuals. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						section filed 5-3-61; effective thirtieth day thereafter (Register 61, No.
						9).
2. Repealer filed 4-16-81; effective thirtieth day thereafter
						(Register 81, No. 16).
Note: Authority cited and Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 6 - Itemized Deductions [Repealed] › Section 17216.1 - Disallowance of Certain Charitable Deductions. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						section filed 5-3-61; effective thirtieth day thereafter (Register 61, No.
						9).
2. Repealer filed 4-16-81; effective thirtieth day thereafter
						(Register 81, No. 16).
Note: Authority cited and Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 6 - Itemized Deductions [Repealed] › Section 17217-17221(a) - Amortizable Bond Premium. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						section filed 5-3-61; effective thirtieth day thereafter (Register 61, No.
						9).
2. Repealer filed 4-16-81; effective thirtieth day thereafter
						(Register 81, No. 16).
Note: Authority cited and Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 6 - Itemized Deductions [Repealed] › Section 17217-17221(b) - Determination of Bond Premium. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						section filed 5-3-61; effective thirtieth day thereafter (Register 61, No.
						9).
2. Repealer filed 4-16-81; effective thirtieth day thereafter
						(Register 81, No. 16).
Note: Authority cited and Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 6 - Itemized Deductions [Repealed] › Section 17217-17221(c) - Election with Respect to Taxable Bonds. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						section filed 5-3-61; effective thirtieth day thereafter (Register 61, No.
						9).
2. Repealer filed 4-16-81; effective thirtieth day thereafter
						(Register 81, No. 16).
Note: Authority cited and Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 6 - Itemized Deductions [Repealed] › Section 17217-17221(d) - Definition. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						section filed 5-3-61; effective thirtieth day thereafter (Register 61, No. 9).
						2 Repealer filed 4-16-81; effective thirtieth day thereafter (Register 81, No.
						16).
Note: Authority cited and Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 6 - Itemized Deductions [Repealed] › Section 17222 - Circulation Expenditures. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						section filed 5-3-61; effective thirtieth day thereafter (Register 61, No.
						9).
2. Repealer filed 4-16-81; effective thirtieth day thereafter
						(Register 81, No. 16).
Note: Authority cited and Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 6 - Itemized Deductions [Repealed] › Section 17223(a) - Research and Experimental Expenditures; in General. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						section filed 2-20-64; effective thirtieth day thereafter (Register 64, No.
						4).
2. Repealer filed 4-16-81; effective thirtieth day thereafter
						(Register 81, No. 16).
Note: Authority cited and Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 6 - Itemized Deductions [Repealed] › Section 17223(b) - Definition of Research and Experimental Expenditures. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						section filed 2-20-64; effective thirtieth day thereafter (Register 64, No.
						4).
2. Repealer filed 4-16-81; effective thirtieth day thereafter
						(Register 81, No. 16).
Note: Authority cited and Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 6 - Itemized Deductions [Repealed] › Section 17223(c) - Treatment as Expenses. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						section filed 2-20-64; effective thirtieth day thereafter (Register 64, No.
						4).
2. Repealer filed 4-16-81; effective thirtieth day thereafter
						(Register 81, No. 16).
Note: Authority cited and Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 6 - Itemized Deductions [Repealed] › Section 17223(d) - Treatment as Deferred Expenses. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						section filed 2-20-64; effective thirtieth day thereafter (Register 64, No.
						4).
2. Repealer filed 4-16-81; effective thirtieth day thereafter
						(Register 81, No. 16).
Note: Authority cited and Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 6 - Itemized Deductions [Repealed] › Section 17224(a) - Soil and Water Conservation Expenditures; in General. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						section filed 9-15-58; effective thirtieth day thereafter (Register 58, No.
						17).
2. Repealer filed 12-23-81; effective thirtieth day thereafter
						(Register 81, No. 52).
Note: Authority cited and Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 6 - Itemized Deductions [Repealed] › Section 17224(b) - Definition of Soil and Water Conservation Expenditures. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						section filed 9-15-58; effective thirtieth day thereafter (Register 58, No.
						17).
2. Amendment filed 2-20-64; effective thirtieth day thereafter
						(Register 64, No. 4).
3. Repealer filed 12-23-81; effective
						thirtieth day thereafter (Register 81, No. 52).
Note: Authority cited and Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 6 - Itemized Deductions [Repealed] › Section 17224(c) - Definition of "the Business of Farming." [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						section filed 9-15-58; effective thirtieth day thereafter (Register 58, No.
						17).
2. Repealer filed 12-3-81; effective thirtieth day thereafter
						(Register 81, No. 52).
Note: Authority cited and Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 6 - Itemized Deductions [Repealed] › Section 17224(d) - Definition of "Land Used in Farming." [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						section filed 9-15-58; effective thirtieth day thereafter (Register 58, No.
						17).
2. Repealer filed 12-23-81; effective thirtieth day thereafter
						(Register 81, No. 52).
Note: Authority cited and Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 6 - Itemized Deductions [Repealed] › Section 17224(e) - Adoption or Change of Method. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						section filed 9-15-58; effective thirtieth day thereafter (Register 58, No.
						17).
2. Repealer filed 12-23-81; effective thirtieth day thereafter
						(Register 81, No. 52).
Note: Authority cited and Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 6 - Itemized Deductions [Repealed] › Section 17225 - Nondeductible Expenses. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						section filed 2-20-64; effective thirtieth day thereafter (Register 64, No.
						4).
2. Repealer filed 12-23-81; effective thirtieth day thereafter
						(Register 81, No. 52).
Note: Authority cited and Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 6 - Itemized Deductions [Repealed] › Section 17226 - Amortization of Property Used for Smog Control. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						section filed 2-20-64; effective thirtieth day thereafter (Register 64, No.
						4).
2. Repealer filed 12-23-81; effective thirtieth day thereafter
						(Register 81, No. 52).
Note: Authority cited and Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 6 - Itemized Deductions [Repealed] › Section 17227 - Election to Amortize Trademark and Trade Name Expenditures. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						section filed 2-20-64; effective thirtieth day thereafter (Register 64, No.
						4).
2. Repealer filed 4-16-81; effective thirtieth day thereafter
						(Register 81, No. 16).
Note: Authority cited and Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 6 - Itemized Deductions [Repealed] › Section 17228-17231(a) - Depreciation or Amortization of Improvements on Leased Property and Cost of Acquiring a Lease. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						section filed 2-20-64; effective thirtieth day thereafter (Register 64, No.
						4).
2. Repealer filed 4-16-81; effective thirtieth day thereafter
						(Register 81, No. 16).
Note: Authority cited and Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 6 - Itemized Deductions [Repealed] › Section 17228-17231(b) - Related Lessee and Lessor. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
						Repealer filed 4-16-81; effective thirtieth day thereafter (Register 81, No.
						16).
Note: Authority cited and Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 6 - Itemized Deductions [Repealed] › Section 17228-17231(c) - Reasonable Certainty Test. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						section filed 2-20-64; effective thirtieth day thereafter (Register 64, No.
						4).
2. Repealer filed 4-16-81; effective thirtieth day thereafter
						(Register 81, No. 16).
Note: Authority cited and Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 6 - Itemized Deductions [Repealed] › Section 17232(a) - Expenditures by Farmers for Fertilizer, Etc. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						section filed 2-20-64; effective thirtieth day thereafter (Register 64, No.
						4).
2. Repealer filed 4-16-81; effective thirtieth day thereafter
						(Register 81, No. 16).
Note: Authority cited and Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 6 - Itemized Deductions [Repealed] › Section 17232(b) - Time and Manner of Making Election and Revocation. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
						Repealer filed 4-16-81; effective thirtieth day thereafter (Register 81, No.
						16).
Note: Authority cited and Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 6 - Itemized Deductions [Repealed] › Section 17233(a) - Activities Not Engaged in for Profit. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						section filed 6-10-76; effective thirtieth day thereafter (Register 76, No.
						24).
2. Repealer filed 4-16-81; effective thirtieth day thereafter
						(Register 81, No. 16).
Note: Authority cited and Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 6 - Itemized Deductions [Repealed] › Section 17233(b) - Activity Not Engaged in for Profit Defined. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						section filed 6-10-76; effective thirtieth day thereafter (Register 76, No.
						24).
2. Repealer filed 4-16-81; effective thirtieth day thereafter
						(Register 81, No. 16).
Note: Authority cited and Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 7 - Additional Itemized Deductions › Section 17251 - Allowance of Deductions. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						section filed 2-20-64; effective thirtieth day thereafter (Register 64, No.
						4).
2. Repealer filed 4-16-81; effective thirtieth day thereafter
						(Register 81, No. 16).
Note: Authority cited and Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 7 - Additional Itemized Deductions › Section 17252 - Nontrade or Nonbusiness Expenses. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						section filed 2-20-64; effective thirtieth day thereafter (Register 64, No.
						4).
2. Repealer filed 4-16-81; effective thirtieth day thereafter
						(Register 81, No. 16).
Note: Authority cited and Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 7 - Additional Itemized Deductions › Section 17253-17256(a) - Medical, Dental, Etc., Expenses for Taxable Years Beginning Prior to January 1, 1961. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						section filed 11-13-62; effective thirtieth day thereafter (Register 62, No.
						23).
2. Amendment filed 2-20-64; effective thirtieth day thereafter
						(Register 64, No. 4).
3. Repealer filed 4-16-81; effective thirtieth
						day thereafter (Register 81, No. 16).
Note: Authority cited and Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 7 - Additional Itemized Deductions › Section 17253-17256(b) - Medical, Dental, Etc., Expenses for Years Beginning on or After January 1, 1961. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						section filed 2-20-64; effective thirtieth day thereafter (Register 64, No.
						4).
2. Repealer filed 4-16-81; effective thirtieth day thereafter
						(Register 81, No. 16).
Note: Authority cited and Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 7 - Additional Itemized Deductions › Section 17253-17256(c) - Nonresidents. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						section filed 2-20-64; effective thirtieth day thereafter (Register 64, No.
						4).
2. Change without regulatory effect repealing Section
						17253-17261(c)
						filed 9-19-88 (Register 88, No. 40).
Note: Authority cited and Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 7 - Additional Itemized Deductions › Section 17259-17261 - Adoption Expenses. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						section filed 2-20-64; effective thirtieth day thereafter (Register 64, No.
						4).
2. Change without regulatory effect repealing Section
						17259-17261 filed 9-19-88
						(Register 88, No. 40).
Note: Authority cited and Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 7 - Additional Itemized Deductions › Section 17263 - Periodic Alimony, Etc., Payments. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						section filed 11-13-62; effective thirtieth day thereafter (Register 62, No.
						23).
2. Repealer filed 12-23-81; effective thirtieth day thereafter
						(Register 81, No. 52).
Note: Authority cited and Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 7 - Additional Itemized Deductions › Section 17264-17265 - Amounts Representing Taxes and Interest Paid to Cooperative Apartment Corporation. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						section filed 5-3-61; effective thirtieth day thereafter (Register 61, No.
						9).
2. Repealer filed 12-23-81; effective thirtieth day thereafter
						(Register 81, No. 52).
Note: Authority cited and Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 7 - Additional Itemized Deductions › Section 17266 - Deduction for Moving Expenses Paid or Incurred in Taxable Years Beginning After December 31, 1970. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						section filed 5-6-76; effective thirtieth day thereafter (Register 76, No.
						19).
2. Repealer filed 4-16-81; effective thirtieth day thereafter
						(Register 81, No. 16).
Note: Authority cited and Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 7 - Additional Itemized Deductions › Section 17267.2-1 - Recapture of Deduction for Qualified Property Previously Used in an Enterprise Zone

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) In
					 General. Section
					 17267.2
					 of the Revenue and Taxation Code allows a taxpayer to elect to expense a
					 portion of the cost of Section
					 17267.2 property (as defined in
					 Section 17267.2(d)(1))
					 for the taxable year in which the property is placed in service. If an item of
					 the taxpayer's Section
					 17267.2 property ceases to be used
					 exclusively in the taxpayer's trade or business in the enterprise zone before
					 the close of the second taxable year after the property was placed in service,
					 the taxpayer is required to recapture the amount previously expensed for that
					 item. This amount shall be included in income in the taxable year in which the
					 property ceases to be so used.
(b)
					 Basis Adjustment. As of the first day of the taxable year in which the
					 recapture event occurs, the basis of the Section
					 17267.2 property shall be
					 increased by the recapture amount. For an item of Section
					 17267.2 property that is subject
					 to an allowance for depreciation under Section
					 17250
					 of the Revenue and Taxation Code, the increase in basis is depreciated over the
					 remaining useful life of the Section
					 17267.2 property beginning on the
					 first day of the taxable year in which the recapture event occurs.
1. New
						section filed 2-26-2001; operative 3-28-2001 (Register 2001, No.
						9).
Note: Authority cited: Section
						  19503,
						  Revenue and Taxation Code. Reference: Section
						  17267.2,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 8 - Items Not Deductible [Repealed] › Section 17281 - General Rule for Disallowance of Deductions. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Article
						8 (Regs. 17281-17295) filed 5-3-61; effective thirtieth day thereafter
						(Register 61, No. 9).
2. Repealer filed 4-16-81; effective thirtieth
						day thereafter (Register 81, No. 16).
Note: Authority cited and Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 8 - Items Not Deductible [Repealed] › Section 17282 - Personal, Living, and Family Expenses. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
						Repealer filed 4-16-81; effective thirtieth day thereafter (Register 81, No.
						16).
Note: Authority cited and Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 8 - Items Not Deductible [Repealed] › Section 17283(a) - Capital Expenditures; in General. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
						Amendment filed 2-20-64; effective thirtieth day thereafter (Register 64, No.
						4).
2. Repealer filed 4-16-81; effective thirtieth day thereafter
						(Register 81, No. 16).
Note: Authority cited and Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 8 - Items Not Deductible [Repealed] › Section 17283(b) - Examples of Capital Expenditures. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
						Repealer filed 4-16-81; effective thirtieth day thereafter (Register 81, No.
						16).
Note: Authority cited and Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 8 - Items Not Deductible [Repealed] › Section 17283(c) - Election to Deduct or Capitalize Certain Expenditures. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
						Amendment filed 2-20-64; effective thirtieth day thereafter (Register 64, No.
						4).
2. Repealer filed 4-16-81; effective thirtieth day thereafter
						(Register 81, No. 16).
Note: Authority cited and Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 8 - Items Not Deductible [Repealed] › Section 17284(a) - Premiums on Life Insurance Taken Out in a Trade or Business. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						section filed 11-13-62; effective thirtieth day thereafter (Register 62, No.
						23).
2. Repealer filed 4-16-81; effective thirtieth day thereafter
						(Register 81, No. 16).
Note: Authority cited and Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 8 - Items Not Deductible [Repealed] › Section 17284(b) - Single Premium Life Insurance, Endowment, or Annuity Contracts. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						section filed 11-13-62; effective thirtieth day thereafter (Register 62, No.
						23).
2. Repealer filed 4-16-81; effective thirtieth day thereafter
						(Register 81, No. 16).
Note: Authority cited and Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 8 - Items Not Deductible [Repealed] › Section 17285(a) - Expenses Relating to Tax-Exempt Income. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
						Repealer filed 4-16-81; effective thirtieth day thereafter (Register 81, No.
						16).
Note: Authority cited and Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 8 - Items Not Deductible [Repealed] › Section 17285(b) - Interest Relating to Tax-Exempt Income. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
						Repealer filed 4-16-81; effective thirtieth day thereafter (Register 81, No.
						16).
Note: Authority cited and Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 8 - Items Not Deductible [Repealed] › Section 17286 - Taxes and Carrying Charges Chargeable to Capital Account and Treated as Capital Items. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
						Repealer filed 4-16-81; effective thirtieth day thereafter (Register 81, No.
						16).
Note: Authority cited and Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 8 - Items Not Deductible [Repealed] › Section 17287 - Deductions Disallowed. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
						Repealer filed 12-23-81; effective thirtieth day thereafter (Register 81, No.
						52).
Note: Authority cited and Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 8 - Items Not Deductible [Repealed] › Section 17288 - Relationship. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
						Repealer filed 4-16-81; effective thirtieth day thereafter (Register 81, No.
						16).
Note: Authority cited and Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 8 - Items Not Deductible [Repealed] › Section 17289 - Constructive Ownership of Stock. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
						Repealer filed 4-16-81; effective thirtieth day thereafter (Register 81, No.
						16).
Note: Authority cited and Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 8 - Items Not Deductible [Repealed] › Section 17291 - Items Attributable to an Unharvested Crop Sold with the Land. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						section filed 11-13-62; effective thirtieth day thereafter (Register 62, No.
						23).
2. Repealer filed 4-16-81; effective thirtieth day thereafter
						(Register 81, No. 16).
Note: Authority cited and Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 8 - Items Not Deductible [Repealed] › Section 17292 - Limitation on Deductions Allowable to Individuals in Certain Cases. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						section filed 2-20-64; effective thirtieth day thereafter (Register 64, No.
						4).
2. Repealer filed 4-16-81; effective thirtieth day thereafter
						(Register 81, No. 16).
Note: Authority cited and Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 8 - Items Not Deductible [Repealed] › Section 17295 - Life or Terminable Interests. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
						Repealer filed 12-23-81; effective thirtieth day thereafter (Register 81, No.
						52).
Note: Authority cited and Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 8 - Items Not Deductible [Repealed] › Section 17297 - Illegal Activities. Denial of Deductions. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						section filed 11-17-62; effective thirtieth day thereafter (Register 62, No.
						23).
2. Repealer filed 12-23-81; effective thirtieth day thereafter
						(Register 81, No. 52).
Note: Authority cited and Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 8 - Items Not Deductible [Repealed] › Section 17298 - Tax-Free Covenant Bonds. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						section filed 2-20-64; effective thirtieth day thereafter (Register 64, No.
						4).
2. Repealer filed 4-16-81; effective thirtieth day thereafter
						(Register 81, No. 16).
Note: Authority cited and Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 9 - Deductions of Nonresidents [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Article 9
					 (Regs. 17301-17302 and 17303) filed 5-3-61; effective thirtieth day thereafter
					 (Register 61, No. 9).
2. Repealer of Article 9 (Sections
					 17301-17302 and
					 17303) filed 12-23-81; effective
					 thirtieth day thereafter (Register 81, No. 52).
Note: Authority and reference cited: Section
						19253,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 4 - Corporate Distribution and Adjustments [Repealed] › Article 1 - Corporate Organizations and Reorganizations [Repealed] › Section 17324 - Recognition of Gain or Loss-Reorganizations with, or Transfers of Property to or from a Foreign Corporation. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						Group 4 (Article 1, Section
						17445) filed 7-5-83; effective
						thirtieth day thereafter (Register 83, No. 28). For history of former Group 4
						(Articles 1-9, Sections
						17321-17324 through
						17481-17484(b)
						not consecutive), see Register 82, No. 52.
2. Editorial renumbering
						and amendment of former Section
						17445 to Section
						17324 filed 4-17-85; effective
						thirtieth day thereafter (Register 85, No. 16).
3. Change without
						regulatory effect repealing section filed 9-30-97 pursuant to section
						100, title 1, California Code of
						Regulations (Register 97, No. 40).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code. Reference: Section
						  17324,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 4 - Corporate Distribution and Adjustments [Repealed] › Article 1 - Corporate Organizations and Reorganizations [Repealed] › Section 17445 - Recognition of Gain or Loss-Reorganizations with, or Transfers of Property to or from a Foreign Corporation. [Renumbered]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
						Editorial renumbering and amendment of Section
						17445 to Section
						17324 filed 4-17-85; effective
						thirtieth day thereafter (Register 85, No. 16). For prior history, see Register
						83, No. 28.
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code. Reference: Section
						  17445,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 5 - Deferred Compensation [Repealed] › Section 17501-17502.8(a) - Qualified Pension, Profit-Sharing and Stock Bonus Plans. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
					 Renumbering of Section
					 17501-17502(a) to
					 17501-17502.8(a) and amendment
					 filed 7-23-71; effective thirtieth day thereafter (Register 71, No. 30). For
					 former section see Register 58, No. 17.
2. Repealer filed 5-14-81;
					 effective thirtieth day thereafter (Register 81, No.
					 20).
Note: Authority cited and Reference: Section
						19253,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 5 - Deferred Compensation [Repealed] › Section 17501-17502.8(b) - Impossibility of Diversion Under the Trust Instrument. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
					 Renumbering of Section
					 1751-17502(b) to
					 17501-17502.8(b) and amendment
					 filed 7-23-71; effective thirtieth day thereafter (Register 71, No. 30). For
					 former section see Register 58, No. 17.
2. Repealer filed 5-14-81;
					 effective thirtieth day thereafter (Register 81, No.
					 20).
Note: Authority cited and Reference: Section
						19253,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 5 - Deferred Compensation [Repealed] › Section 17501-17502.8(c) - Requirements as to Coverage. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
					 Renumbering of Section
					 17501-17502(c) to
					 17501-17502.8(c) and amendment
					 filed 7-23-71; effective thirtieth day thereafter (Register 71, No. 30). For
					 former section see Register 58, No. 17.
2. Repealer filed 5-14-81;
					 effective thirtieth day thereafter (Register 81, No.
					 20).
Note: Authority cited and Reference: Section
						19253,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 5 - Deferred Compensation [Repealed] › Section 17501-17502.8(d) - Discrimination as to Contributions or Benefits. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
					 Renumbering of Section
					 17501-17502(d) to
					 17501-17502.8(d) and amendment
					 filed 7-23-71; effective thirtieth day thereafter (Register 71, No. 30). For
					 former section see Register 58, No. 17.
2. Repealer filed 5-14-81;
					 effective thirtieth day thereafter (Register 81, No.
					 20).
Note: Authority cited and Reference: Section
						19253,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 5 - Deferred Compensation [Repealed] › Section 17501-17502.8(e) - Period for Which Requirements of Section 17501(c), (d), (e), and (f) Are Applicable. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
					 Renumbering of Section
					 17501-17502(e) to
					 17501-17502.8(e) filed 7-23-71;
					 effective thirtieth day thereafter (Register 7, No. 30). For former section see
					 Register 58, No. 17.
2. Repealer filed 5-14-81; effective thirtieth
					 day thereafter (Register 81, No. 20).
Note: Authority cited and Reference: Section
						19253,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 5 - Deferred Compensation [Repealed] › Section 17501-17502.8(f) - Termination of a Qualified Plan. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
					 section filed 7-23-71; effective thirtieth day thereafter (Register 71, No.
					 30).
2. Repealer filed 5-14-81; effective thirtieth day thereafter
					 (Register 81, No. 20).
Note: Authority cited and Reference: Section
						19253,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 5 - Deferred Compensation [Repealed] › Section 17501-17502.8(g) - Forfeitures Under a Qualified Pension Plan. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
					 section filed 7-23-71; effective thirtieth day thereafter (Register 71, No.
					 30).
2. Repealer filed 5-14-81; effective thirtieth day thereafter
					 (Register 81, No. 20).
Note: Authority cited and Reference: Section
						19253,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 5 - Deferred Compensation [Repealed] › Section 17501-17502.8(h) - Custodial Accounts. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
					 section filed 7-23-71; effective thirtieth day thereafter (Register 71, No.
					 30).
2. Repealer filed 5-14-81; effective thirtieth day thereafter
					 (Register 81, No. 20).
Note: Authority cited and Reference: Section
						19253,
						Revenue and Taxation Code.