Cal. Rev. & Tax. Code § 17671

Current through the 2023 Legislative Session.

Section 17671 - Applicability of IRC Section 584

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

Ca. Rev. and Tax. Code § 17671

Amended 10/10/1999 (Bill Number: SB 1229) (Chapter 987).