{"data":{"id":"us-ca/rtc-23734","jurisdiction":"us-ca","citation":"RTC § 23734","heading":"","body":"(a) Section 513 of the Internal Revenue Code, relating to unrelated trade or business, shall apply, except as otherwise provided.\n(b) Section 513(g) of the Internal Revenue Code, relating to certain pole rentals, shall not apply.","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 2. Taxation of Business Income of Certain Article 1 Organizations [23731. - 23741.]"],"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":"5d16333bb0d60a3fc37f11f3828498cb276f0670920ffd29d67915058f33d78c","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-23732","next":"us-ca/rtc-23735"},"notice":"GroundRules: Original legal text. Not legal advice."}