Revenue and Taxation Code § 17275.2

ARTICLE 6. Deductions

Current as of September 28, 2026Rev. & Tax. Code, § 17275.2Official source ↗Ask about this

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.