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California · Through 2026-09-13

RTC § 23046.5

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Where this section sits in the code
  1. Revenue and Taxation Code - RTC
  2. DIVISION 2. OTHER TAXES [6001. - 61050.]
  3. PART 11. CORPORATION TAX LAW [23001. - 25141.]
  4. CHAPTER 1. General Provisions and Definitions [23001. - 23060.]
  5. ARTICLE 2. Definitions [23030. - 23060.]

(a) Section 7701(n) of the Internal Revenue Code, relating to convention or association of churches, shall apply, except as otherwise provided.

(b) The phrase “this part” shall be substituted for “this title” in Section 7701(n) of the Internal Revenue Code.

Collected 2026-09-14T05:56:33Z. Source file · JSON

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