Article 6. Itemized Deductions [Repealed]

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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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