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
§ 17201.6
California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California
Section 199 of the Internal Revenue Code, relating to income attributable to domestic production activities, shall not apply.
(Added by Stats. 2005, Ch. 691, Sec. 21. Effective October 7, 2005.)
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