{"data":{"id":"us-ca/rtc-23048","jurisdiction":"us-ca","citation":"RTC § 23048","heading":"","body":"Taxable mortgage pools shall be defined and treated in accordance with Section 7701(i) of the Internal Revenue Code, 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":"e786db46fe910d6cfb2a64399a1bc03e4ef7b18d2052054aa1292a03bef45da1","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-23047","next":"us-ca/rtc-23049"},"notice":"GroundRules: Original legal text. Not legal advice."}