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Years Beginning After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 4 - Standard Deduction [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
					 Article 4 (Sections
					 17171(a) through
					 17175) filed 11-13-62; effective
					 thirtieth day thereafter (Register 62, No. 23).
2. Repealer of
					 Article 4 (Sections
					 17171(a) through
					 17177) filed 12-23-81; effective
					 thirtieth day thereafter (Register 81, No. 52). For prior history, see Register
					 76, 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After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 5 - Deduction for Personal Exemptions [Repealed] › Section 17181(a) - Deductions for Personal Exemptions. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						article 5 (Sections
						17181(a) through
						17186) filed 11-13-62; effective
						thirtieth day thereafter (Register 62, No. 23).
2. Repealer filed
						9-30-75; effective thirtieth day thereafter (Register 75, No.
						40).
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After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 5 - Deduction for Personal Exemptions [Repealed] › Section 17181(b) - Additional Exemptions for Dependents. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
						Repealer filed 9-30-75; effective thirtieth day thereafter (Register 75, No.
						40).
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After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 5 - Deduction for Personal Exemptions [Repealed] › Section 17182-17183(a) - General Definition of a Dependent. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
						Repealer filed 1-15-81; effective thirtieth day thereafter (Register 81, No.
						3).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code. 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 5 - Deduction for Personal Exemptions [Repealed] › Section 17182-17183(b) - Rules Relating to General Definition of Dependent. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
						Repealer filed 1-15-81; effective thirtieth day thereafter (Register 81, No.
						3).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code. 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 5 - Deduction for Personal Exemptions [Repealed] › Section 17184 - Multiple Support Payments. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
						Repealer filed 1-15-81; effective thirtieth day thereafter (Register 81, No.
						3).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code. 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 5 - Deduction for Personal Exemptions [Repealed] › Section 17186 - Determination of Tax Status. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
						Repealer filed 1-15-81; effective thirtieth day thereafter (Register 81, No.
						3).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code. 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 17201 - Disallowance of Expenses Incurred at Private Clubs Which Discriminate. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						section filed 9-1-87; operative 10-1-87 (Register 87, No. 37). For prior
						history, see Register 81, No. 3.
2. Change without regulatory effect
						repealing section filed 5-8-97 pursuant to section
						100, title 1, California Code of
						Regulations (Register 97, No. 19).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code. Reference: Sections
						  17201,
						  17270
						  and
						  17270.5,
						  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 17202(a) - Business Expenses-in General. [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 2-21-79; effective thirtieth day thereafter
						(Register 79, No. 7).
Note: Authority 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 3 - Computation of Taxable Income › Article 6 - Itemized Deductions [Repealed] › Section 17202(b) - Traveling Expenses. [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 1-15-81; effective thirtieth day thereafter
						(Register 81, No. 3).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code. 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 17202(c) - Cost of Materials. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						section filed 5-31-61; effective thirtieth day thereafter (Register 61, No.
						9).
2. Repealer filed 1-15-81; effective thirtieth day thereafter
						(Register 81, No. 3).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code. 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 17202(d) - Repairs. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						section filed 5-31-61; effective thirtieth day thereafter (Register 61, No.
						9).
2. Repealer filed 1-15-81; effective thirtieth day thereafter
						(Register 81, No. 3).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code. 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 17202(e) - Expenses for Education. [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 2-21-79; effective thirtieth day thereafter
						(Register 79, No. 7).
Note: Authority 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 3 - Computation of Taxable Income › Article 6 - Itemized Deductions [Repealed] › Section 17202(f) - Professional Expenses. [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 1-15-81; effective thirtieth day thereafter
						(Register 81, No. 3).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code. 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 17202(g) - Compensation for Personal Services. [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 1-15-81; effective thirtieth day thereafter
						(Register 81, No. 3).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code. 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 17202(h) - Treatment of Excessive Compensation. [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 1-15-81; effective thirtieth day thereafter
						(Register 81, No. 3).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code. 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 17202(i) - Bonuses to Employees. [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 1-15-81; effective thirtieth day thereafter
						(Register 81, No. 3).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code. 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 17202(j) - Certain Employee Benefits. [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 1-15-81; effective thirtieth day thereafter
						(Register 81, No. 3).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code. 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 17202(k) - Rentals. [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 1-15-81; effective thirtieth day thereafter
						(Register 81, No. 3).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code. 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 17202(l) - Expenses of Farmers. [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. Amendments filed 2-20-64; effective thirtieth day thereafter
						(Register 64, No. 4).
3. Repealer filed 2-21-79; effective thirtieth
						day thereafter (Register 79, No. 7).
Note: Authority 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 3 - Computation of Taxable Income › Article 6 - Itemized Deductions [Repealed] › Section 17202(m) - Excepted Contributions. [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. Amendment filed 2-20-64; effective thirtieth day thereafter
						(Register 64, No. 4).
3. Repealer filed 1-15-81; effective thirtieth
						day thereafter (Register 81, No. 3).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code. 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 17202(n) - Cross Reference. [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 1-15-81; effective thirtieth day thereafter
						(Register 81, No. 3).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code. 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 17202(o) - Reporting and Substantiation of Traveling and Other Business Expenses of Employees. [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 1-15-81; effective thirtieth day thereafter
						(Register 81, No. 3).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code. 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 17202(p) - Improper Payments to Officials or Employees of Foreign Countries. [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 1-15-81; effective thirtieth day thereafter
						(Register 81, No. 3).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code. 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 17202(q) - Legislative Per Diem. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						subsection (q) filed 12-21-77 as an emergency; effective upon filing (Register
						77, No. 52).
2. Certificate of Compliance filed 4-4-78 (Register 78,
						No. 14).
3. Repealer filed 12-23-81; effective thirtieth day
						thereafter (Register 81, No. 52).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code. 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 17203 - Deduction for Interest. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						section filed 9-15-58; effective thirtieth day thereafter (Register 81, No.
						3).
2. Repealer filed 1-15-81; effective thirtieth day thereafter
						(Register 81, No. 3).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code. 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 17204 - Federal Social Security Taxes and State Unemployment Insurance Contributions. [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. Amendment filed 5-30-75 as an emergency; effective upon
						filing (Register 75, No. 22).
3. Certificate of Compliance filed
						8-26-75 (Register 75, No. 35).
4. Editorial correction renumbering
						Section 17204(f) to
						Section 17204 and new NOTE filed 9-14-83
						(Register 83, No. 38).
5. 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
						  17204,
						  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 17204(a) - Deduction for Taxes. [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 6 - Itemized Deductions [Repealed] › Section 17204(b) - Deduction Denied in Case of Certain Taxes. [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. 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: 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 17204(c) - Federal Stamp Taxes. [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: 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 17204(d) - Taxes for Local Benefits. [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 6 - Itemized Deductions [Repealed] › Section 17204(e) - Certain Retail Sales Taxes and Gasoline Taxes. [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 6 - Itemized Deductions [Repealed] › Section 17204(f) - Federal Social Security Taxes and State Unemployment Insurance Contributions. [Renumbered]

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. Amendment filed 5-30-75 as an emergency; effective upon
						filing (Register 75, No. 22).
3. Certificate of Compliance filed
						8-26-75 (Register 75, No. 35).
4. Editorial correction renumbering
						Section 17204(f) to
						Section 17204 filed 9-14-83 (Register 83,
						No. 38).
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 17204(g) - Taxes of Shareholders Paid by 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 6 - Itemized Deductions [Repealed] › Section 17205 - Apportionment of Taxes on Real Property Between Seller and Purchaser. [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 1-15-81; effective thirtieth day thereafter
						(Register 81, No. 3).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code. 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 17205.5 - Payments for Municipal Services in Atomic Energy Communities. [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 1-15-81; effective thirtieth day thereafter
						(Register 81, No. 3).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code. 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 17206(a) - Losses. [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 1-15-81; effective thirtieth day thereafter
						(Register 81, No. 3).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code. 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 17206(b) - Obsolescence of Nondepreciable Property. [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 1-15-81; effective thirtieth day thereafter
						(Register 81, No. 3).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code. 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 17206(c) - Demolition of Buildings. [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 2-21-79; effective thirtieth day thereafter
						(Register 79, No. 7).
Note: Authority 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 3 - Computation of Taxable Income › Article 6 - Itemized Deductions [Repealed] › Section 17206(d) - Decline in Value of Stock. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
						Repealer filed 1-15-81; effective thirtieth day thereafter (Register 81, No.
						3).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code. 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 17206(e) - Worthless Securities. [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 1-15-81; effective thirtieth day thereafter
						(Register 81, No. 3).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code. 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 17206(f) - Farming Losses. [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 1-15-81; effective thirtieth day thereafter
						(Register 81, No. 3).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code. 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 17206(g) - Casualty Losses. [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 2-21-79; effective thirtieth day thereafter
						(Register 79, No. 7).
Note: Authority 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 3 - Computation of Taxable Income › Article 6 - Itemized Deductions [Repealed] › Section 17206(h) - Theft Losses. [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 2-21-79; effective thirtieth day thereafter
						(Register 79, No. 7).
Note: Authority 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 3 - Computation of Taxable Income › Article 6 - Itemized Deductions [Repealed] › Section 17206(i) - Sale of Residential Property. [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 1-15-81; effective thirtieth day thereafter
						(Register 81, No. 3).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code. 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 17206(j) - Wagering Losses. [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 1-15-81; effective thirtieth day thereafter
						(Register 81, No. 3).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code. 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 17206.5 - Election in Respect of Losses Attributable to a Disaster. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						section filed 8-27-71; effective thirtieth day thereafter (Register 71, No.
						35).
2. Amendment filed 9-23-76; effective thirtieth day thereafter
						(Register 76, No. 39).
3. Repealer filed 1-15-81; effective
						thirtieth day thereafter (Register 81, No. 3).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code. 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 17207(a) - Bad Debts. [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 17207(b) - Evidence of Worthlessness. [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 6 - Itemized Deductions [Repealed] › Section 17207(c) - Partial or Total Worthlessness. [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 6 - Itemized Deductions [Repealed] › Section 17207(d) - Reserve for Bad Debts. [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 6 - Itemized Deductions [Repealed] › Section 17207(e) - Nonbusiness Debts. [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 6 - Itemized Deductions [Repealed] › Section 17207(f) - Sale of Mortgaged or Pledged Property. [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 6 - Itemized Deductions [Repealed] › Section 17207(g) - Worthless Bonds Issued by an Individual. [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 6 - Itemized Deductions [Repealed] › Section 17207(h) - Losses of Guarantors, Endorsers, and Indemnitors. [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 6 - Itemized Deductions [Repealed] › Section 17208 - Depreciation Based on Class Lives. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
						Amendment 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).
3. New section filed 4-21-82; effective
						thirtieth day thereafter (Register 82, No. 17). For prior history of Sections
						17208(a)-(o), see
						Register 81, No. 16.
4. 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: Sections
						  17208
						  and
						  17209,
						  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 17209 - Basis for Depreciation. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
						Repealer filed 11-13-62; effective thirtieth day thereafter (Register 62, No.
						23).
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 17209(a) - Agreement as to Useful Life and Rates of Depreciation. [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 6 - Itemized Deductions [Repealed] › Section 17209(b) - Change Method. [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 6 - Itemized Deductions [Repealed] › Section 17210 - Reduction of Salvage Value Taken into Account for Certain Personal Property. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						section filed 12-22-76; effective thirtieth day thereafter (Register 76, No.
						52).
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 17211 - Basis for Depreciation. [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 6 - Itemized Deductions [Repealed] › Section 17211.5 - Life Tenants and Beneficiaries of Trusts and Estates. [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 6 - Itemized Deductions [Repealed] › Section 17211.6(a) - Special Rules for Section 18212 Property. [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 17211.6(b) - Depreciation of New Section 18212 Property. [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 17211.6(c) - Residential Rental Property. [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 17211.6(d) - Property Constructed, Etc., Before January 1, 1971. [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 17211.6(e) - Depreciation of Used Section 18212 Property. [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 17211.6(f) - Depreciation of Used Residential Rental Property. [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.