Cal. Rev. & Tax. Code § 17020.13

Current through the 2023 Legislative Session.

Section 17020.13 - Applicability of IRC Section 7701(k)

Section 7701(k) of the Internal Revenue Code, relating to treatment of certain amounts paid to charity, shall apply, except as otherwise provided.

Ca. Rev. and Tax. Code § 17020.13

Amended by Stats. 1993, Ch. 877, Sec. 6. Effective October 6, 1993.