Section 17736 - Applicability of IRC Section 642(c)(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.Ca. Rev. and Tax. Code § 17736
Amended by Stats 2018 ch 92 (SB 1289),s 195, eff. 1/1/2019.