California Revenue and Taxation Code

§ 17736

RTC § 17736 Effective Jan 1, 2019Div. 2 · Part 10 · Ch. 9

Statute text

(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.

Legislative history

Amended by Stats. 2018, Ch. 92, Sec. 195. (SB 1289) Effective January 1, 2019.