California Revenue and Taxation Code

§ 23734

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

RTC § 23734 Effective Oct 6, 1993Div. 2 · Part 11 · Ch. 4 · Art. 2

(a)Section 513 of the Internal Revenue Code, relating to unrelated trade or business, shall apply, except as otherwise provided.

(b)Section 513(g) of the Internal Revenue Code, relating to certain pole rentals, shall not apply.

Legislative history

Amended by Stats. 1993, Ch. 877, Sec. 39. Effective October 6, 1993.