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Rev. & Tax. Code, § 24357.5 · Article 1. Deductions

Rev. & Tax. Code, § 24357.5

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

No deduction shall be allowed under Section 24357 for a contribution to or for the use of an organization or trust described in Section 4948(c)(4) of the Internal Revenue Code.

Notes and commentary — not statutory text

History

Amended by Stats. 1984, Ch. 938, Sec. 29. Effective September 7, 1984.

Source of truth

Edition
As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Official file
https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC&sectionNum=24357.5.
Text hash
sha256 66b966399ab4852381b903203f0b7f1ff6fa16fbbe8f34738bfd306d3917d6ed
Composed by
compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section

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