Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 17677 — Common Trust Funds
Cal. Rev. & Tax. Code § 17677
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 1983-07-28
- Current through
- Nov 2, 2026 (California Legislative Counsel)
Every trust company operating a common trust fund shall make a return under penalties of perjury for each taxable year, stating specifically with respect to such fund the items of gross income and the deductions allowed by this article and shall include in the return information sufficient to…
Citator
Cal. Rev. & Tax. Code § 17677 — Common Trust Funds is in force in the current edition of the Code, and nothing recorded condemns it.
Every trust company operating a common trust fund shall make a return under penalties of perjury for each taxable year, stating specifically with respect to such fund the items of gross income and the deductions allowed by this article and shall include in the return information sufficient to identify the trusts and estates entitled to share in the taxable income of the common trust fund and the amount of the proportionate share of each such participant.