California Revenue and Taxation Code

§ 23048

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

RTC § 23048 Effective Sep 25, 1987Div. 2 · Part 11 · Ch. 1 · Art. 2

Statute text

View on leginfo.ca.gov

Taxable mortgage pools shall be defined and treated in accordance with Section 7701(i) of the Internal Revenue Code, except as otherwise provided.

Legislative history

Added by Stats. 1987, Ch. 1139, Sec. 13. Effective September 25, 1987. Applicable to income years beginning on or after January 1, 1987, by Sec. 241 of Ch. 1139.