California Statutes
§ 17275.5. — 17275.5. (Amended by Stats. 2024, Ch. 34, Sec. 21.)
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
(a)No deduction shall be denied under Section 170(f)(8) of the Internal Revenue Code, relating to substantiation requirement for certain contributions, upon a showing that the requirements in Section 170(f)(8) of the Internal Revenue Code have been met with respect to that contribution for federal purposes.
(b)Section 170(f)(10)(F) of the Internal Revenue Code, relating to excise tax on premiums paid, shall not apply.
(c)The provisions of Section 170(f)(11)(E) of the Internal Revenue Code, relating to qualified appraisal and appraiser, shall apply to appraisals prepared with respect to returns or submissions filed on or after January 1, 2010.
(d)Section 170(f)(13) of the Internal Revenue Code, relating to contributions of certain interests in buildings located in registered historic di
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California § 17275.5. (17275.5. (Amended by Stats. 2024, Ch. 34, Sec. 21.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Stats. 2024, Ch. 34, Sec. 21. (SB 167) Effective June 27, 2024.