California Revenue and Taxation Code

§ 23704.3

RTC § 23704.3 Effective Jan 1, 2001Div. 2 · Part 11 · Ch. 4 · Art. 1

Statute text

Section 501(o) of the Internal Revenue Code, relating to treatment of hospitals participating in provider-sponsored organizations, shall apply, except that the reference to Section 501(c)(3) of the Internal Revenue Code, relating to charitable organizations, shall be modified to refer to Section 23701d.

Legislative history

Repealed and added by Stats. 2000, Ch. 252, Sec. 26. Effective January 1, 2001.