California Statutes
§ 17755. — 17755. (Repealed and added by Stats. 2014, Ch. 478, Sec. 4.)
California § 17755.
JurisdictionCalifornia
Code RTCRevenue 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
This text of California § 17755. (17755. (Repealed and added by Stats. 2014, Ch. 478, Sec. 4.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Cal. Revenue and Taxation Code - RTC Code § 17755. (2026).
Text
For taxable years beginning on or after January 1, 2014, Section 664(c)(2) of the Internal Revenue Code, relating to excise tax, shall not apply and, in lieu thereof, the unrelated business taxable income, as defined in Section 23732, of every charitable remainder annuity trust or charitable remainder unitrust shall be subject to tax under Section 17651.
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Legislative History
Repealed and added by Stats. 2014, Ch. 478, Sec. 4. (AB 2754) Effective January 1, 2015.
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California § 17755., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/17755..