Section 17275.2.

  1. Law
  2. California Code
  3. Code - RTC
  4. 2 - OTHER TAXES
  5. 10 - PERSONAL INCOME TAX
  6. 3 - Computation of Taxable Income
  7. 6 - Deductions
  8. Section 17275.2.

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

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


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