{"data":{"id":"us-ca/rtc-17250.1","jurisdiction":"us-ca","citation":"RTC § 17250.1","heading":"","body":"(a) Section 170(b)(1)(A)(ix) of the Internal Revenue Code, relating to percentage limitations, shall not apply.\n(b) Section 170(b)(1)(G) of the Internal Revenue Code, relating to increased limitation for cash contributions, shall not apply.\n(c) Section 170(b)(1)(E)(vi) of the Internal Revenue Code as it read on January 1, 2015, relating to termination, shall apply.","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":"b0afb74820c3e15ff4c5ac76e1237d3e40cbe895e391ec5e94b07d99dd0b92dc","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-17250","next":"us-ca/rtc-17250.2"},"notice":"GroundRules: Original legal text. Not legal advice."}