Cal. Code Regs. tit. 18 § 13842.6
Current through Register 2024 Notice Reg. No. 24, June 14, 2024
Charitable transfers are not limited to those for the benefit of mankind, but may also take form as transfers for the benefit of animals, as, for example, to prevent cruelty to them.
NOTE: Reference: Section 13842, Revenue and Taxation Code.
Cal. Code Regs. Tit. 18, § 13842.6