Section 17853 Of Chapter 10. Partners And Partnerships From California Revenue And Taxation Code >> Division 2. >> Part 10. >> Chapter 10.

. 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.