California Law (Last Updated: March 4, 2014) |
Revenue and Taxation Code - RTC |
Division 2. OTHER TAXES |
Part 10. PERSONAL INCOME TAX |
Chapter 1. General Provisions and Definitions |
Section 17020.13.
Latest version.
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Section 7701(k) of the Internal Revenue Code, relating to treatment of certain amounts paid to charity, shall apply, except as otherwise provided.
(Amended by Stats. 1993, Ch. 877, Sec. 6. Effective October 6, 1993.)