California Statutes

§ 23734. — 23734. (Amended by Stats. 1993, Ch. 877, Sec. 39.)

California § 23734.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 11.PART 11. CORPORATION TAX LAW
Ch. 4.CHAPTER 4. Exempt Corporations
Art. 2.ARTICLE 2. Taxation of Business Income of Certain Article 1 Organizations

This text of California § 23734. (23734. (Amended by Stats. 1993, Ch. 877, Sec. 39.)) 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.

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Cal. Revenue and Taxation Code - RTC Code § 23734. (2026).

Text

(a)Section 513 of the Internal Revenue Code, relating to unrelated trade or business, shall apply, except as otherwise provided.
(b)Section 513(g) of the Internal Revenue Code, relating to certain pole rentals, shall not apply.

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Legislative History

Amended by Stats. 1993, Ch. 877, Sec. 39. Effective October 6, 1993.
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California § 23734., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/23734..