{"data":{"id":"us-ca/rtc-17671","jurisdiction":"us-ca","citation":"RTC § 17671","heading":"","body":"Section 584 of the Internal Revenue Code, relating to common trust funds, 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 7. Exempt Trusts and Common Trust Funds [17631. - 17677.]","ARTICLE 3. Common Trust Funds [17671. - 17677.]"],"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":"bd8adcba00a3e2c38ec4edd1e0e70bbefbe95cc5a28435e595d6072be8a3fecd","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-17651","next":"us-ca/rtc-17677"},"notice":"GroundRules: Original legal text. Not legal advice."}