Article 6. Itemized Deductions [Repealed] | Midpage

Collections
California Code of Regulations

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 Itemized Deductions [Repealed]

Article 6. Itemized Deductions [Repealed]

State of California

17201Disallowance of Expenses Incurred at Private Clubs Which Discriminate. [Repealed]17202(q). Legislative per Diem. [Repealed]17203Deduction for Interest. [Repealed]17204(g). Taxes of Shareholders Paid by Corporation. [Repealed]17205Apportionment of Taxes on Real Property Between Seller and Purchaser. [Repealed]17205.5Payments for Municipal Services in Atomic Energy Communities. [Repealed]17206(j). Wagering Losses. [Repealed]17206.5Election in Respect of Losses Attributable to a Disaster. [Repealed]17207(h). Losses of Guarantors, Endorsers, and Indemnitors. [Repealed]17208Depreciation Based on Class Lives. [Repealed]17209(b). Change Method. [Repealed]17210Reduction of Salvage Value Taken into Account for Certain Personal Property. [Repealed]17211Basis for Depreciation. [Repealed]17211.5Life Tenants and Beneficiaries of Trusts and Estates. [Repealed]17211.6(g). Special Operating Rules. [Repealed]17214Charitable, etc., Contributions and Gifts; Allowance of Deduction. [Repealed]17215Charitable Deductions by Individuals; Limitations. [Repealed]17216Unlimited Deduction for Individuals. [Repealed]17216.1Disallowance of Certain Charitable Deductions. [Repealed]17217-17221(d). Definition. [Repealed]17222Circulation Expenditures. [Repealed]17223(d). Treatment As Deferred Expenses. [Repealed]17224(e). Adoption or Change of Method. [Repealed]17225Nondeductible Expenses. [Repealed]17226Amortization of Property Used for Smog Control. [Repealed]17227Election to Amortize Trademark and Trade Name Expenditures. [Repealed]17228-17231(c). Reasonable Certainty Test. [Repealed]17232(b). Time and Manner of Making Election and Revocation. [Repealed]17233(b). Activity Not Engaged in for Profit Defined. [Repealed]