Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 23046.5 — Definitions
Cal. Rev. & Tax. Code § 23046.5
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2011-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
(a) Section 7701(n) of the Internal Revenue Code, relating to convention or association of churches, shall apply, except as otherwise provided.
Citator
Cal. Rev. & Tax. Code § 23046.5 — Definitions is in force in the current edition of the Code, and nothing recorded condemns it.
(a) Section 7701(n) of the Internal Revenue Code, relating to convention or association of churches, shall apply, except as otherwise provided.
(b) The phrase “this part” shall be substituted for “this title” in Section 7701(n) of the Internal Revenue Code.