Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 10. PERSONAL INCOME TAX [17001 - 18181]
( Part 10 added by Stats. 1943, Ch. 659. ) CHAPTER 9. Estates, Trusts, Beneficiaries, and Decedents [17731 - 17779]
( Chapter 9 repealed and added by Stats. 1983, Ch. 488, Sec. 59. ) 17736.
(a) Section 642(c)(2) of the Internal Revenue Code is modified for purposes of this part by substituting “December 31, 1970” for “October 9, 1969” throughout that paragraph.
(b) In the case of a trust, the deduction allowed by Section 642(c) of the Internal Revenue Code is subject to Section 681 of the Internal Revenue Code, relating to limitation on
charitable deduction.
(Amended by Stats. 2018, Ch. 92, Sec. 195. (SB 1289) Effective January 1, 2019.)