California Revenue and Taxation Code 17275.3 – Section 170(e)(3)(D) of the Internal Revenue Code, relating to …

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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.)