Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 17851.5 — Partners and Partnerships
Cal. Rev. & Tax. Code § 17851.5
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2018-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
Notwithstanding the provisions of Section 701 of the Internal Revenue Code, relating to partners, not partnerships, subject to tax, a partnership, as an entity shall be subject to Chapter 10.5 (commencing with Section 17935), relating to tax on limited partnerships, Chapter 10.6 (commencing with…
Citator
Cal. Rev. & Tax. Code § 17851.5 — Partners and Partnerships is in force in the current edition of the Code, and nothing recorded condemns it.
Notwithstanding the provisions of Section 701 of the Internal Revenue Code, relating to partners, not partnerships, subject to tax, a partnership, as an entity shall be subject to Chapter 10.5 (commencing with Section 17935), relating to tax on limited partnerships, Chapter 10.6 (commencing with Section 17941), relating to tax on limited liability companies, and Chapter 10.7 (commencing with Section 17948), relating to tax on limited liability partnerships.