California Statutes
§ 17736. — 17736. (Amended by Stats. 2018, Ch. 92, Sec. 195.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 10. PART 10. PERSONAL INCOME TAX·Ch. 9. CHAPTER 9. Estates, Trusts, Beneficiaries, and Decedents
(a)Section 642(c)(2) of the Internal Revenue Code is modified for purposes of this part by substituting “December 31, 1970” for “October 9, 1969” throughout that paragraph.
(b)In the case of a trust, the deduction allowed by Section 642(c) of the Internal Revenue Code is subject to Section 681 of the Internal Revenue Code, relating to limitation on
charitable deduction.
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California § 17736. (17736. (Amended by Stats. 2018, Ch. 92, Sec. 195.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Stats. 2018, Ch. 92, Sec. 195. (SB 1289) Effective January 1, 2019.