Cal. Rev. & Tax. Code § 23046

Current through the 2023 Legislative Session.

Section 23046 - Applicability of IRC Section 7701(a)(46)

Section 7701(a)(46) of the Internal Revenue Code, relating to determination of whether there is a collective bargaining agreement, shall apply, except as otherwise provided.

Ca. Rev. and Tax. Code § 23046

Amended by Stats. 1993, Ch. 877, Sec. 34. Effective October 6, 1993.