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  1. LII
  2. State Regulations
  3. California Code of Regulations
  4. Title 18 - Public Revenues
  5. Division 3 - Franchise Tax Board
  6. Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54)
  7. Subchapter 3 - Computation of Taxable Income

Subchapter 3 - Computation of Taxable Income

  • State Regulations
  • Compare
  1. Article 1 - Definitions of Gross Income, Adjusted Gross Income, and Taxable Income [Repealed], version 5 (§ 17071(a) to 17072)
  2. Article 2 - Items Specifically Included in Gross Income (§ 17081-17083(a) to 17123(b))
  3. Article 3 - Items Specifically Excluded from Gross Income [Repealed], version 3 (§ 17131-17132(a) to 17158)
  4. Article 4 - Standard Deduction [Repealed], version 3
  5. Article 5 - Deduction for Personal Exemptions [Repealed], version 4 (§ 17181(a) to 17186)
  6. Article 6 - Itemized Deductions [Repealed], version 2 (§ 17201 to 17233(b))
  7. Article 7 - Additional Itemized Deductions (§ 17251 to 17267.2-1)
  8. Article 8 - Items Not Deductible [Repealed], version 2 (§ 17281 to 17298)
  9. Article 9 - Deductions of Nonresidents [Repealed]

State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.


No prior version found.

State Regulations Toolbox



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