BlackletterCalifornia law

Revenue and Taxation Code § 24357.5

ARTICLE 1. Deductions

Current as of September 28, 2026Rev. & Tax. Code, § 24357.5Official source ↗

Amended by Stats. 1984, Ch. 938, Sec. 29. Effective September 7, 1984.

No deduction shall be allowed under Section 24357 for a contribution to or for the use of an organization or trust described in Section 4948(c)(4) of the Internal Revenue Code.