Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 17250.1 — Deductions
Cal. Rev. & Tax. Code § 17250.1
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2025-10-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
(a) Section 170(b)(1)(A)(ix) of the Internal Revenue Code, relating to percentage limitations, shall not apply.
Citator
Cal. Rev. & Tax. Code § 17250.1 — Deductions is in force in the current edition of the Code, and nothing recorded condemns it.
(a) Section 170(b)(1)(A)(ix) of the Internal Revenue Code, relating to percentage limitations, shall not apply.
(b) Section 170(b)(1)(G) of the Internal Revenue Code, relating to increased limitation for cash contributions, shall not apply.
(c) Section 170(b)(1)(E)(vi) of the Internal Revenue Code as it read on January 1, 2015, relating to termination, shall apply.