California § 17073 - Section 63 of the Internal Revenue Code, relating to taxable income defined, shal
Full text of California Public Contract Code - PCC § 17073 — Section 63 of the Internal Revenue Code, relating to taxable income defined, shal, with citation guidance and answers to common questions.
§ 17073. Section 63 of the Internal Revenue Code, relating to taxable income defined, shal
(a) Section 63 of the Internal Revenue Code, relating to taxable income defined, shall apply, except as otherwise provided. (b) The deduction allowed by Section 17208.1, relating to interest on loans or financed indebtedness obtained from a publicly owned utility for the purchase and installation of energy efficient products or equipment, may not be treated as a miscellaneous itemized deduction under Section 67(a) of the Internal Revenue Code, relating to the 2-percent floor on miscellaneous deductions. (c) For individuals who do not itemize deductions, the standard deduction computed in accordance with Section 17073.5 shall be allowed as a deduction in computing taxable income.
Source: official California text · Last verified 2026-08-27
Frequently Asked Questions About California § 17073
What does Public Contract Code - PCC § 17073 cover?
Section 17073 ("Section 63 of the Internal Revenue Code, relating to taxable income defined, shal") is part of the Public Contract Code - PCC, the codified statutory law of California. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite California § 17073?
A common citation format is "Public Contract Code - PCC § 17073" (California). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of California law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the California official source linked on this page or consult a licensed California attorney.
How does California § 17073 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in California can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in California.