Section 17275.2.

Cal. Revenue and Taxation Code - RTC § 17275.2.
in effect
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Section 170(e)(3)(C) of the Internal Revenue Code, relating to special rule for contributions of food inventory, shall not apply.

References

referencesCal. Revenue and Taxation Code - RTC § 170.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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