{"data":{"id":"us-ca/rtc-17201","jurisdiction":"us-ca","citation":"RTC § 17201","heading":"","body":"(a) Part VI of Subchapter B of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to itemized deductions for individuals and corporations, shall apply, except as otherwise provided.\n(b) Part VII of Subchapter B of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to additional itemized deductions for individuals, shall apply, except as otherwise provided.\n(c) Part IX of Subchapter B of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to items not deductible, shall apply, except as otherwise provided.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 10. PERSONAL INCOME TAX [17001. - 18181.]","CHAPTER 3. Computation of Taxable Income [17071. - 17307.]","ARTICLE 6. Deductions [17201. - 17299.9.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"fc993c2e0a9c1fb89bee1fcf34faab0adff50ce815c182aa55f5bdb7b8114d7e","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-17158.5","next":"us-ca/rtc-17201.1"},"notice":"GroundRules: Original legal text. Not legal advice."}