Cal. Rev. & Tax. Code § 23046.5

Current through the 2023 Legislative Session.

Section 23046.5 - Applicability of IRC Section 7701(n)

(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.

Ca. Rev. and Tax. Code § 23046.5

Added by Stats 2010 ch 14 (SB 401),s 56, eff. 1/1/2011.

See Stats 2010 ch 14 (SB 401), s 95.