California Revenue and Taxation Code

§ 17275.2

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 17275.2 Effective Jan 1, 2011Div. 2 · Part 10 · Ch. 3 · Art. 6

Section 170(e)(3)(C) of the Internal Revenue Code, relating to special rule for contributions of food inventory, shall not apply.

Legislative history

Added by Stats. 2010, Ch. 14, Sec. 25. (SB 401) Effective January 1, 2011.