{"data":{"id":"us-ca/rtc-23701p","jurisdiction":"us-ca","citation":"RTC § 23701p","heading":"","body":"A trust or plan which meets the requirements of Public Law 87-792, 76 U.S. Stats. 809, approved October 10, 1962 (the Self-Employed Individuals Tax Retirement Bill of 1962), but only if such trust or plan is not exempt from taxation under Section 17631.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 11. CORPORATION TAX LAW [23001. - 25141.]","CHAPTER 4. Exempt Corporations [23701. - 23778.]","ARTICLE 1. Exemptions From This Part [23701. - 23712.]"],"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":"84d59c095ca2f2fb56d00b5742dc67c8b747ea3c5359f4fc62de58cee5c05957","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-23701n","next":"us-ca/rtc-23701r"},"notice":"GroundRules: Original legal text. Not legal advice."}