§ 17250.1
53 words·~1 min read·
/ca/revenue-and-taxation-code/17250-1·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(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.