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 17279.6.
Latest version.
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Section 198A of the Internal Revenue Code, relating to expensing of qualified disaster expenses, shall not apply.
(Added by Stats. 2010, Ch. 14, Sec. 29. Effective January 1, 2011.)