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2024 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 10 - PERSONAL INCOME TAX
CHAPTER 3 - Computation of Taxable Income
ARTICLE 1 - Definition of Gross Income, Adjusted Gross Income, Taxable Income, etc.
Section 17076.
Universal Citation:
CA Rev & Tax Code § 17076 (2024)
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17076. (a) Section 67 of the Internal Revenue Code, relating to the 2-percent floor on miscellaneous itemized deductions, shall apply, except as otherwise provided.
(b) A deduction allowable under this part that exceeds three thousand dollars ($3,000) and is described in Section 17049, relating to computation of tax where taxpayer restores a substantial amount held under claim of right, may not be treated as a miscellaneous itemized deduction under Section 67 of the Internal Revenue Code, as applicable for purposes of this part.
(Amended by Stats. 2004, Ch. 354, Sec. 9. Effective August 30, 2004.)
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