Cal. Rev. & Tax. Code § 23049.1

Current through the 2023 Legislative Session.

Section 23049.1 - Applicability of IRC Section 64

Section 64 of the Internal Revenue Code, relating to the definition of ordinary income, shall apply.

Ca. Rev. and Tax. Code § 23049.1

Added by Stats. 1991, Ch. 117, Sec. 43. Effective July 16, 1991.