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Chapter 2.5. Personal Income Tax (Taxable Years Beginning After 12–31–54)›Subchapter 3. Computation of Taxable Income›Article 6. Itemized Deductions [Repealed]

§ 17204. Federal Social Security Taxes and State Unemployment Insurance Contributions.…

California Code of Regulations, Title 18 — Division 3. Franchise Tax Board · 2026 edition · updated 2026-10-05 · California

Source: https://govt.westlaw.com/calregs/Document/IEF24B5F34C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

Credits

Note: Authority cited: Section 19253, Revenue and Taxation Code. Reference: Section 17204, Revenue and Taxation Code.

History

  1. New section filed 5-3-61; effective thirtieth day thereafter (Register 61, No. 9).

  2. Amendment filed 5-30-75 as an emergency; effective upon filing (Register 75, No. 22).

  3. Certificate of Compliance filed 8-26-75 (Register 75, No. 35).

  4. Editorial correction renumbering Section 17204(f) to Section 17204 and new Note filed 9-14-83 (Register 83, No. 38).

  5. Change without regulatory effect repealing section filed 9-30-97 pursuant to section 100, title 1, California Code of Regulations (Register 97, No. 40).

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▸Contents — California Code of Regulations, Title 18 — Division 3. Franchise Tax Board
California Code of Regulations, Title 18 — Division 3. Franchise Tax Board

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