itonewbie
Level 15
03-31-2020
04:51 AM
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No adjustment is needed for QCD on the CA return.
R&TC §17501 stipulates that, except as provided, CA conforms to Subchapter D of Chapter 1 of Subtitle A of the IRC, under which §408 resides. Since that section does not included any special provision for §408(d)(8), no adjustment would be necessary.
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