California Law (Last Updated: March 4, 2014) |
Revenue and Taxation Code - RTC |
Division 2. OTHER TAXES |
Part 10. PERSONAL INCOME TAX |
Chapter 3. Computation of Taxable Income |
ARTICLE 6. Deductions |
Section 17201.4.
Latest version.
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Section 179B of the Internal Revenue Code, relating to deductions for capital costs incurred in complying with Environmental Protection Agency sulfur regulations, shall not apply.
(Added by Stats. 2005, Ch. 691, Sec. 19. Effective October 7, 2005.)