California Legal Codes and Statutes

§ 17275.2

Added by Stats. 2010, Ch. 14, Sec. 25. (SB 401) Effective January 1, 2011.

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

Cite this section

Cal. Rev. & Tax. Code § 17275.2 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-10-personal-income-tax/chapter-3-computation-of-taxable-income/article-6-deductions/section-17275.2

Other sections in Article 6 - Deductions

§ 17201§ 17201.1§ 17201.2§ 17201.3§ 17201.4§ 17201.5§ 17201.6§ 17201.7§ 17202§ 17203…§ 17278.5§ 17279§ 17279.4§ 17279.6§ 17280§ 17282§ 17286§ 17287§ 17299.8§ 17299.9

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