Section 17020.13.

CA Rev & Tax Code § 17020.13 (2019) (N/A)
Copy with citation
Copy as parenthetical citation

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.)