Article 6 - Itemized Deductions [Repealed]

Section 17201 - Disallowance of Expenses Incurred at Private Clubs Which Discriminate. [Repealed]
Section 17202(a) - Business Expenses-in General. [Repealed]
Section 17202(b) - Traveling Expenses. [Repealed]
Section 17202(c) - Cost of Materials. [Repealed]
Section 17202(d) - Repairs. [Repealed]
Section 17202(e) - Expenses for Education. [Repealed]
Section 17202(f) - Professional Expenses. [Repealed]
Section 17202(g) - Compensation for Personal Services. [Repealed]
Section 17202(h) - Treatment of Excessive Compensation. [Repealed]
Section 17202(i) - Bonuses to Employees. [Repealed]
Section 17202(j) - Certain Employee Benefits. [Repealed]
Section 17202(k) - Rentals. [Repealed]
Section 17202(l) - Expenses of Farmers. [Repealed]
Section 17202(m) - Excepted Contributions. [Repealed]
Section 17202(n) - Cross Reference. [Repealed]
Section 17202(o) - Reporting and Substantiation of Traveling and Other Business Expenses of Employees. [Repealed]
Section 17202(p) - Improper Payments to Officials or Employees of Foreign Countries. [Repealed]
Section 17202(q) - Legislative Per Diem. [Repealed]
Section 17203 - Deduction for Interest. [Repealed]
Section 17204 - Federal Social Security Taxes and State Unemployment Insurance Contributions. [Repealed]
Section 17204(a) - Deduction for Taxes. [Repealed]
Section 17204(b) - Deduction Denied in Case of Certain Taxes. [Repealed]
Section 17204(c) - Federal Stamp Taxes. [Repealed]
Section 17204(d) - Taxes for Local Benefits. [Repealed]
Section 17204(e) - Certain Retail Sales Taxes and Gasoline Taxes. [Repealed]
Section 17204(f) - Federal Social Security Taxes and State Unemployment Insurance Contributions. [Renumbered]
Section 17204(g) - Taxes of Shareholders Paid by Corporation. [Repealed]
Section 17205 - Apportionment of Taxes on Real Property Between Seller and Purchaser. [Repealed]
Section 17205.5 - Payments for Municipal Services in Atomic Energy Communities. [Repealed]
Section 17206(a) - Losses. [Repealed]
Section 17206(b) - Obsolescence of Nondepreciable Property. [Repealed]
Section 17206(c) - Demolition of Buildings. [Repealed]
Section 17206(d) - Decline in Value of Stock. [Repealed]
Section 17206(e) - Worthless Securities. [Repealed]
Section 17206(f) - Farming Losses. [Repealed]
Section 17206(g) - Casualty Losses. [Repealed]
Section 17206(h) - Theft Losses. [Repealed]
Section 17206(i) - Sale of Residential Property. [Repealed]
Section 17206(j) - Wagering Losses. [Repealed]
Section 17206.5 - Election in Respect of Losses Attributable to a Disaster. [Repealed]
Section 17207(a) - Bad Debts. [Repealed]
Section 17207(b) - Evidence of Worthlessness. [Repealed]
Section 17207(c) - Partial or Total Worthlessness. [Repealed]
Section 17207(d) - Reserve for Bad Debts. [Repealed]
Section 17207(e) - Nonbusiness Debts. [Repealed]
Section 17207(f) - Sale of Mortgaged or Pledged Property. [Repealed]
Section 17207(g) - Worthless Bonds Issued by an Individual. [Repealed]
Section 17207(h) - Losses of Guarantors, Endorsers, and Indemnitors. [Repealed]
Section 17208 - Depreciation Based on Class Lives. [Repealed]
Section 17209 - Basis for Depreciation. [Repealed]
Section 17209(a) - Agreement as to Useful Life and Rates of Depreciation. [Repealed]
Section 17209(b) - Change Method. [Repealed]
Section 17210 - Reduction of Salvage Value Taken into Account for Certain Personal Property. [Repealed]
Section 17211 - Basis for Depreciation. [Repealed]
Section 17211.5 - Life Tenants and Beneficiaries of Trusts and Estates. [Repealed]
Section 17211.6(a) - Special Rules for Section 18212 Property. [Repealed]
Section 17211.6(b) - Depreciation of New Section 18212 Property. [Repealed]
Section 17211.6(c) - Residential Rental Property. [Repealed]
Section 17211.6(d) - Property Constructed, Etc., Before January 1, 1971. [Repealed]
Section 17211.6(e) - Depreciation of Used Section 18212 Property. [Repealed]
Section 17211.6(f) - Depreciation of Used Residential Rental Property. [Repealed]
Section 17211.6(g) - Special Operating Rules. [Repealed]
Section 17214 - Charitable, Etc., Contributions and Gifts; Allowance of Deduction. [Repealed]
Section 17215 - Charitable Deductions by Individuals; Limitations. [Repealed]
Section 17216 - Unlimited Deduction for Individuals. [Repealed]
Section 17216.1 - Disallowance of Certain Charitable Deductions. [Repealed]
Section 17217-17221(a) - Amortizable Bond Premium. [Repealed]
Section 17217-17221(b) - Determination of Bond Premium. [Repealed]
Section 17217-17221(c) - Election with Respect to Taxable Bonds. [Repealed]
Section 17217-17221(d) - Definition. [Repealed]
Section 17222 - Circulation Expenditures. [Repealed]
Section 17223(a) - Research and Experimental Expenditures; in General. [Repealed]
Section 17223(b) - Definition of Research and Experimental Expenditures. [Repealed]
Section 17223(c) - Treatment as Expenses. [Repealed]
Section 17223(d) - Treatment as Deferred Expenses. [Repealed]
Section 17224(a) - Soil and Water Conservation Expenditures; in General. [Repealed]
Section 17224(b) - Definition of Soil and Water Conservation Expenditures. [Repealed]
Section 17224(c) - Definition of "the Business of Farming." [Repealed]
Section 17224(d) - Definition of "Land Used in Farming." [Repealed]
Section 17224(e) - Adoption or Change of Method. [Repealed]
Section 17225 - Nondeductible Expenses. [Repealed]
Section 17226 - Amortization of Property Used for Smog Control. [Repealed]
Section 17227 - Election to Amortize Trademark and Trade Name Expenditures. [Repealed]
Section 17228-17231(a) - Depreciation or Amortization of Improvements on Leased Property and Cost of Acquiring a Lease. [Repealed]
Section 17228-17231(b) - Related Lessee and Lessor. [Repealed]
Section 17228-17231(c) - Reasonable Certainty Test. [Repealed]
Section 17232(a) - Expenditures by Farmers for Fertilizer, Etc. [Repealed]
Section 17232(b) - Time and Manner of Making Election and Revocation. [Repealed]
Section 17233(a) - Activities Not Engaged in for Profit. [Repealed]
Section 17233(b) - Activity Not Engaged in for Profit Defined. [Repealed]