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Cal. Revenue and Taxation Code § 17275.2

Cal. Revenue and Taxation Code § 17275.2

California · California Revenue and Taxation Code · Status: effective · Effective 2011-01-01

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Cal. Revenue and Taxation Code § 17275.2, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/920697
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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.