Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 17736 — Estates, Trusts, Beneficiaries, and Decedents
Cal. Rev. & Tax. Code § 17736
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2019-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
(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.
Citator
Cal. Rev. & Tax. Code § 17736 — Estates, Trusts, Beneficiaries, and Decedents is in force in the current edition of the Code, and nothing recorded condemns it.
(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.