Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 23740 — Taxation of Business Income of Certain Article 1 Organizations
Cal. Rev. & Tax. Code § 23740
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2001-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
Section 4911 of the Internal Revenue Code, relating to tax on excess expenditures to influence legislation, shall apply, except as otherwise provided.
Citator
Cal. Rev. & Tax. Code § 23740 — Taxation of Business Income of Certain Article 1 Organizations is in force in the current edition of the Code, and nothing recorded condemns it.
Section 4911 of the Internal Revenue Code, relating to tax on excess expenditures to influence legislation, shall apply, except as otherwise provided.
(a) Section 4911(a)(1) of the Internal Revenue Code shall not apply.
(b) Section 4911(f)(4)(A) of the Internal Revenue Code shall include efforts to influence legislation with respect to acts, bills, resolutions, or similar items by the State Legislature.