California § 17220 - Section 164(a)(3) of the Internal Revenue Code, relating to the deductibility of
Full text of California Public Contract Code - PCC § 17220 — Section 164(a)(3) of the Internal Revenue Code, relating to the deductibility of, with citation guidance and answers to common questions.
§ 17220. Section 164(a)(3) of the Internal Revenue Code, relating to the deductibility of
(a) Section 164(a)(3) of the Internal Revenue Code, relating to the deductibility of state, local, and foreign income, war profits, and excess profits taxes, shall not apply. (b) Section 164(b)(5) of the Internal Revenue Code, relating to general sales taxes, shall not apply. (c) Section 164(b)(6) of the Internal Revenue Code, relating to the limitation on individual deductions for taxable years 2018 to 2025, shall not apply. (d) In addition to the provisions of Section 164(c) of the Internal Revenue Code, relating to deduction denied in case of certain taxes, no deduction shall be allowed for any tax imposed under Chapter 10.5 (commencing with Section 17935), Chapter 10.6 (commencing with Section 17941), or Chapter 10.7 (commencing with Section 17948) of this part or under Part 11 (commencing with Section 23001).
Source: official California text · Last verified 2026-08-27
Frequently Asked Questions About California § 17220
What does Public Contract Code - PCC § 17220 cover?
Section 17220 ("Section 164(a)(3) of the Internal Revenue Code, relating to the deductibility of") 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 § 17220?
A common citation format is "Public Contract Code - PCC § 17220" (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 § 17220 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.