California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 17736
Official textleginfo.legislature.ca.govlast amended
# (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.
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