{"data":{"id":"us-ca/rtc-17321","jurisdiction":"us-ca","citation":"RTC § 17321","heading":"","body":"Subchapter C of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to corporate distributions and adjustments, shall apply, except as otherwise provided.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 10. PERSONAL INCOME TAX [17001. - 18181.]","CHAPTER 4. Corporate Distributions and Adjustments [17321. - 17324.]"],"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":"c70f89a7a5936d1fec41e9af1ffdd940145d79cd98491d95e3a349244a552ab3","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-17307","next":"us-ca/rtc-17321.1"},"notice":"GroundRules: Original legal text. Not legal advice."}