Section 170(e)(3)(C) of the Internal Revenue Code, relating to special rule for contributions of food inventory, shall not apply.
(Added by Stats. 2010, Ch. 14, Sec. 25. (SB 401) Effective January 1, 2011.)
Section 17275.2
Rev. & Tax. Code § 17275.2, under Deductions.
Rev. & Tax. Code § 17275.2