California Statutes
§ 17677. — 17677. (Repealed and added by Stats. 1983, Ch. 488, Sec. 48.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 10. PART 10. PERSONAL INCOME TAX·Ch. 7. CHAPTER 7. Exempt Trusts and Common Trust Funds·Art. 3. ARTICLE 3. Common Trust Funds
Every trust company operating a common trust fund shall make a return under penalties of perjury for each taxable year, stating specifically with respect to such fund the items of gross income and the deductions allowed by this article and shall include in the return information sufficient to identify the trusts and estates entitled to share in the taxable income of the common trust fund and the amount of the proportionate share of each such participant.
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California § 17677. (17677. (Repealed and added by Stats. 1983, Ch. 488, Sec. 48.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Repealed and added by Stats. 1983, Ch. 488, Sec. 48. Effective July 28, 1983.