California Revenue and Taxation Code

§ 23701p

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

RTC § 23701pDiv. 2 · Part 11 · Ch. 4 · Art. 1

Statute text

View on leginfo.ca.gov

A trust or plan which meets the requirements of Public Law 87-792, 76 U.S. Stats. 809, approved October 10, 1962 (the Self-Employed Individuals Tax Retirement Bill of 1962), but only if such trust or plan is not exempt from taxation under Section 17631.

Legislative history

Added by Stats. 1967, Ch. 1709.