Rev. & Tax. Code, § 17321 · Chapter 4. Corporate Distributions and Adjustments

Rev. & Tax. Code, § 17321

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

Subchapter C of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to corporate distributions and adjustments, shall apply, except as otherwise provided.

Notes and commentary — not statutory text

History

Amended by Stats. 1993, Ch. 873, Sec. 16. Effective October 6, 1993.

Source of truth

Edition: As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Official file: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC&sectionNum=17321.
Text hash: sha256 c70f89a7a5936d1fec41e9af1ffdd940145d79cd98491d95e3a349244a552ab3
Composed by: compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section

Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.