DIVISION 2. OTHER TAXES 6001-60709›PART 10. PERSONAL INCOME TAX 17001-18181›CHAPTER 3. Computation of Taxable Income 17071-17307›ARTICLE 6. Deductions 17201-17299.9

§ 17275.3

California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California

Section 170(e)(3)(D) of the Internal Revenue Code, relating to special rule for contributions of book inventory to public schools, shall not apply.

(Added by Stats. 2010, Ch. 14, Sec. 26. (SB 401) Effective January 1, 2011.)

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California Revenue and Taxation Code

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