{"data":{"id":"us-ca/rtc-17851","jurisdiction":"us-ca","citation":"RTC § 17851","heading":"","body":"Subchapter K of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to partners and partnerships, 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 10. Partners and Partnerships [17851. - 17865.]"],"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":"9eb531e63d163afe86784202b927176a0836992a2c143278d124c82231cee87a","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-17779","next":"us-ca/rtc-17851.5"},"notice":"GroundRules: Original legal text. Not legal advice."}