{"data":{"id":"us-ca/rtc-23047","jurisdiction":"us-ca","citation":"RTC § 23047","heading":"","body":"Section 7701(e) of the Internal Revenue Code, relating to treatment of certain contracts for providing services, etc., shall apply, except as otherwise provided.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 11. CORPORATION TAX LAW [23001. - 25141.]","CHAPTER 1. General Provisions and Definitions [23001. - 23060.]","ARTICLE 2. Definitions [23030. - 23060.]"],"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":"fbe4d7fae37150ca45b6788e098ff6afcffd59ad2df3880bc9e84d3720c97eac","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-23046.5","next":"us-ca/rtc-23048"},"notice":"GroundRules: Original legal text. Not legal advice."}