California Statutes
§ 17275.2. — 17275.2. (Added by Stats. 2010, Ch. 14, Sec. 25.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 10. PART 10. PERSONAL INCOME TAX·Ch. 3. CHAPTER 3. Computation of Taxable Income·Art. 6. ARTICLE 6. Deductions
Section 170(e)(3)(C) of the Internal Revenue Code, relating to special rule for contributions of food inventory, shall not apply.
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California § 17275.2. (17275.2. (Added by Stats. 2010, Ch. 14, Sec. 25.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Added by Stats. 2010, Ch. 14, Sec. 25. (SB 401) Effective January 1, 2011.