Cal. Rev. & Tax. Code § 17321

Current through the 2023 Legislative Session.

Section 17321 - Applicability of Subchapter C of Chapter 1 of Subtitle A of IRC

Subchapter C of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to corporate distributions and adjustments, shall apply, except as otherwise provided.

Ca. Rev. and Tax. Code § 17321

Amended by Stats. 1993, Ch. 873, Sec. 16. Effective October 6, 1993.