Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 23734 — Taxation of Business Income of Certain Article 1 Organizations
Cal. Rev. & Tax. Code § 23734
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 1993-10-06
- Current through
- Nov 2, 2026 (California Legislative Counsel)
(a) Section 513 of the Internal Revenue Code, relating to unrelated trade or business, shall apply, except as otherwise provided.
Citator
Cal. Rev. & Tax. Code § 23734 — Taxation of Business Income of Certain Article 1 Organizations is in force in the current edition of the Code, and nothing recorded condemns it.
(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.