Cal. Rev. & Tax. Code § 17275.2

Current through the 2023 Legislative Session.

Section 17275.2 - IRC Section 170(e)(3)(C) not applicable

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

Ca. Rev. and Tax. Code § 17275.2

Added by Stats 2010 ch 14 (SB 401),s 25, eff. 1/1/2011.

See Stats 2010 ch 14 (SB 401), s 95.