{"data":{"id":"us-ca/rtc-17020.15","jurisdiction":"us-ca","citation":"RTC § 17020.15","heading":"","body":"(a) Section 7701(n) of the Internal Revenue Code, relating to convention or association of churches, shall apply, except as otherwise provided.\n(b) The phrase “this part” shall be substituted for “this title” in Section 7701(n) of the Internal Revenue Code.","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":"b97848d6d0b60da45cdf4c29d3998080ef0c1cdebc68c9f9c4d091d525e26a9c","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-17020.13","next":"us-ca/rtc-17021"},"notice":"GroundRules: Original legal text. Not legal advice."}