Section 703(a)(2) of the Internal Revenue Code is modified to additionally provide that the deduction for taxes provided in Section 164(a) of the Internal Revenue Code with respect to taxes, described in Section 18006, paid to another state shall not be allowed to the partnership.
(Amended by Stats. 1999, Ch. 987, Sec. 49. Effective October 10, 1999.)
Last modified: October 25, 2018