Revenue and Taxation Code section 17736

(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.

(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.

Source: Section 17736, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=17736.­ (updated Jan. 1, 2019; accessed Dec. 8, 2025).

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Verified:
Dec. 8, 2025

§ 17736's source at ca​.gov