California Revenue And Taxation Code — Other Taxes — Computation Of Taxable Income — Deductions — Applicability of Parts VI, VII, and IX of Subchapter B of Chapter 1 of Subtitle A of the Internal Revenue Code, Date: 15 Sep 2016 TEXT PDF Current through the 2016 Legislative Session (a) Part VI of Subchapter B of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to itemized deductions for individuals and corporations, shall apply, except as otherwise provided. (b) Part VII of Subchapter B of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to additional itemized deductions for individuals, shall apply, except as otherwise provided. (c) Part IX of Subchapter B of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to items not deductible, shall apply, except as otherwise provided. Ca. Rev. and Tax. Code § 17201