The CA FTB has been trying to ding people for deducting non-ad valorem real property taxes, since CA conforms to IRC 164(a). The FTB finally asked the Chief Counsel for a letter on this and the CC had to admit that the IRC does *not* require real property taxes to be ad valorem to be deductible (though the IRC does require that of personal property taxes).
The CC also said that revisions to Sched A, etc. instructions will be recommended.
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And the FTB letter that prompted this:
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