Cal. Rev. & Tax. Code § 17275.3

Current through the 2023 Legislative Session.

Section 17275.3 - IRC Section 170(e)(3)(D) not applicable

Section 170(e)(3)(D) of the Internal Revenue Code, relating to special rule for contributions of book inventory to public schools, shall not apply.

Ca. Rev. and Tax. Code § 17275.3

Added by Stats 2010 ch 14 (SB 401),s 26, eff. 1/1/2011.

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