California Revenue and Taxation Code Section 17275.2

CA Rev & Tax Code § 17275.2 (2017)  

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.)

Last modified: October 25, 2018