California Revenue and Taxation Code

§ 24357.7

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

RTC § 24357.7 Effective Jan 1, 2011Div. 2 · Part 11 · Ch. 7 · Art. 1

(a)(1) For purposes of paragraph (3) of subdivision (b) of Section 24357.2, the term “qualified conservation contribution” means a contribution—

(A)Of a qualified real property interest,

(B)To a qualified organization,

…

Legislative history

Amended by Stats. 2010, Ch. 14, Sec. 72. (SB 401) Effective January 1, 2011.