Section 17204.

  1. Law
  2. California Code
  3. Code - RTC
  4. 2 - OTHER TAXES
  5. 10 - PERSONAL INCOME TAX
  6. 3 - Computation of Taxable Income
  7. 6 - Deductions
  8. Section 17204.

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Section 165(h)(3) of the Internal Revenue Code, relating to special rules for losses in federally declared disasters, shall not apply.

(Added by Stats. 2010, Ch. 14, Sec. 16. (SB 401) Effective January 1, 2011.)


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