{"data":{"id":"us-ca/rtc-17009","jurisdiction":"us-ca","citation":"RTC § 17009","heading":"","body":"“Corporation” includes joint stock companies or associations (including nonprofit associations that perform services, borrow money or own property, and business trusts or other business entities taxable as a corporation under regulations of the Franchise Tax Board) and insurance companies. “Corporation” also includes a trust organized and operated exclusively for purposes contained in Section 23701d.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 10. PERSONAL INCOME TAX [17001. - 18181.]","CHAPTER 1. General Provisions and Definitions [17001. - 17039.6.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"1b857bc8790307e752e99bccdf1635d3a7ebd46ab43ef3edfebd6277fd9cc72e","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-17008.5","next":"us-ca/rtc-17010"},"notice":"GroundRules: Original legal text. Not legal advice."}