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California Code, Revenue and Taxation Code - RTC § 17275.6

Current as of January 01, 2025 | Updated by Findlaw Staff

(a) For contributions made on or after January 1, 2024, the amendments made by Section 605(a)(1) of Public Law 117-328 1 adding paragraph (7) to Section 170(h) of the Internal Revenue Code,  2 relating to limitation on deduction for qualified conservation contributions made by passthrough entities, shall apply, except as otherwise provided.

(b) Section 170(h)(7)(G) of the Internal Revenue Code, relating to regulations, as added by Section 605(a)(1) of Public Law 117-328, shall not apply.

(c) For contributions made on or after January 1, 2024, the amendments made by Section 605(a)(3) of Public Law 117-328, relating to extension of statute of limitations for listed transactions, shall apply and are modified by substituting “Section 19755” for “sections 6501(c)(10) and 6235(c)(6) of such Code.”

(d) Section 605(d)(2) of Public Law 117-328, relating to opportunity to correct, shall apply.

1 For public law sections classified to the U.S.C.A., see USCA-Tables.
2 Internal Revenue Code sections are in Title 26 of the U.S.C.A.
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Cite this article: FindLaw.com - California Code, Revenue and Taxation Code - RTC § 17275.6 - last updated January 01, 2025 | https://codes.findlaw.com/ca/revenue-and-taxation-code/rtc-sect-17275-6/

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