{"data":{"id":"us-ca/rtc-17865","jurisdiction":"us-ca","citation":"RTC § 17865","heading":"","body":"Part IV of Subchapter K of Chapter 1 of Subtitle A of the Internal Revenue Code (commencing with Section 771 of the Internal Revenue Code), shall not 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":"a8d743d6b1e616b25da602c5f994ea139939a9d64b533f48f1849adabd213687","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-17859","next":"us-ca/rtc-17935"},"notice":"GroundRules: Original legal text. Not legal advice."}