California Revenue and Taxation Code

§ 17321

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 17321 Effective Oct 6, 1993Div. 2 · Part 10 · Ch. 4

Statute text

View on leginfo.ca.gov

Subchapter C of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to corporate distributions and adjustments, shall apply, except as otherwise provided.

Legislative history

Amended by Stats. 1993, Ch. 873, Sec. 16. Effective October 6, 1993.