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2021 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 10 - PERSONAL INCOME TAX
CHAPTER 9 - Estates, Trusts, Beneficiaries, and Decedents
Section 17736.
Universal Citation: CA Rev & Tax Code § 17736 (2021)
17736.
(a) Section 642(c)(2) of the Internal Revenue Code is modified for purposes of this part by substituting “December 31, 1970” for “October 9, 1969” throughout that paragraph.
(b) In the case of a trust, the deduction allowed by Section 642(c) of the Internal Revenue Code is subject to Section 681 of the Internal Revenue Code, relating to limitation on charitable deduction.
(Amended by Stats. 2018, Ch. 92, Sec. 195. (SB 1289) Effective January 1, 2019.)
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