California Statutes
§ 23049.1. — 23049.1. (Added by Stats. 1991, Ch. 117, Sec. 43.)
California·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
Section 64 of the Internal Revenue Code, relating to the definition of ordinary income, shall apply.
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California § 23049.1. (23049.1. (Added by Stats. 1991, Ch. 117, Sec. 43.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Added by Stats. 1991, Ch. 117, Sec. 43. Effective July 16, 1991.