Rev. & Tax. Code, § 23734 · Article 2. Taxation of Business Income of Certain Article 1 Organizations
Rev. & Tax. Code, § 23734
Verbatim from the official edition
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(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.
Notes and commentary — not statutory text
History
Amended by Stats. 1993, Ch. 877, Sec. 39. 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§ionNum=23734.
- Text hash
- sha256 5d16333bb0d60a3fc37f11f3828498cb276f0670920ffd29d67915058f33d78c
- 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
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Revenue and Taxation Code
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