Home/California/Statutes/Code RTC: Revenue and Taxation Code - RTC/Div. 2.: DIVISION 2. OTHER TAXES/Part 11.: PART 11. CORPORATION TAX LAW/Ch. 1.: CHAPTER 1. General Provisions and Definitions/Art. 2.: ARTICLE 2. Definitions/§ 23049.1.
California Statutes

§ 23049.1. — 23049.1. (Added by Stats. 1991, Ch. 117, Sec. 43.)

California § 23049.1.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 11.PART 11. CORPORATION TAX LAW
Ch. 1.CHAPTER 1. General Provisions and Definitions
Art. 2.ARTICLE 2. Definitions

This text of California § 23049.1. (23049.1. (Added by Stats. 1991, Ch. 117, Sec. 43.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Cal. Revenue and Taxation Code - RTC Code § 23049.1. (2026).

Text

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

Free access — add to your briefcase to read the full text and ask questions with AI

Legislative History

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

Nearby Sections

3
§ 23049.
23049. (Amended by Stats. 1993, Ch. 877, Sec. 36.)
§ 23049.1.
23049.1. (Added by Stats. 1991, Ch. 117, Sec. 43.)
§ 23049.2.
23049.2. (Added by Stats. 1991, Ch. 117, Sec. 44.)
View on official source ↗

Cite This Page — Counsel Stack

Bluebook (online)
California § 23049.1., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/23049.1..