California Revenue and Taxation Code

§ 23049.1

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

RTC § 23049.1 Effective Jul 16, 1991Div. 2 · Part 11 · Ch. 1 · Art. 2

Section 64 of the Internal Revenue Code, relating to the definition of ordinary income, shall apply.

Legislative history

Added by Stats. 1991, Ch. 117, Sec. 43. Effective July 16, 1991.