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Cal. Revenue and Taxation Code § 17250.1

Cal. Revenue and Taxation Code § 17250.1

California · California Revenue and Taxation Code · Status: effective · Effective 2025-10-01

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Cal. Revenue and Taxation Code § 17250.1, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/920682
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(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.