Rev. & Tax. Code, § 17671 · Article 3. Common Trust Funds

Rev. & Tax. Code, § 17671

Verbatim from the official edition

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

Section 584 of the Internal Revenue Code, relating to common trust funds, shall apply, except as otherwise provided.

Notes and commentary — not statutory text

History

Amended by Stats. 1999, Ch. 987, Sec. 45. Effective October 10, 1999.

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=17671.
Text hash: sha256 bd8adcba00a3e2c38ec4edd1e0e70bbefbe95cc5a28435e595d6072be8a3fecd
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

Cited by 1 provision

Provisions in this library whose text cites Rev. & Tax. Code, § 17671. Each shows the citation as that text prints it.

Revenue and Taxation Code

Rev. & Tax. Code, § 18639Printed as Section 17671

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.