California · Through 2026-09-13

RTC § 23734

Where this section sits in the code

Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001. - 61050.]
PART 11. CORPORATION TAX LAW [23001. - 25141.]
CHAPTER 4. Exempt Corporations [23701. - 23778.]
ARTICLE 2. Taxation of Business Income of Certain Article 1 Organizations [23731. - 23741.]

(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.

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