{"data":{"id":"us-ca/rtc-17736","jurisdiction":"us-ca","citation":"RTC § 17736","heading":"","body":"(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.\n(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.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 10. PERSONAL INCOME TAX [17001. - 18181.]","CHAPTER 9. Estates, Trusts, Beneficiaries, and Decedents [17731. - 17779.]"],"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":"ec28a9caf437d063af6eb9ad33c1a80426009b1b85047626cf27ca0c5fdfcedf","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-17734.6","next":"us-ca/rtc-17737"},"notice":"GroundRules: Original legal text. Not legal advice."}