{"data":{"id":"us-ca/rtc-17206","jurisdiction":"us-ca","citation":"RTC § 17206","heading":"","body":"(a) For purposes of Section 17201, Section 170 of the Internal Revenue Code, relating to charitable, etc., contributions and gifts, shall be applied to allow a taxpayer to elect to treat any contribution described in subdivision (b) made in January 2005, as if that contribution was made on December 31, 2004, and not in January 2005.\n(b) A contribution is described in this subdivision if that contribution is a cash contribution made for the relief of victims in areas affected by the December 26, 2004, Indian Ocean tsunami for which a charitable contribution deduction is allowable under Section 17201.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 10. PERSONAL INCOME TAX [17001. - 18181.]","CHAPTER 3. Computation of Taxable Income [17071. - 17307.]","ARTICLE 6. Deductions [17201. - 17299.9.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"6ab1901e36cfb30d1e0057eb5f4080f84817ae10004c63c4b4cb14e91dd3d4fc","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-17204.2","next":"us-ca/rtc-17207"},"notice":"GroundRules: Original legal text. Not legal advice."}