{"data":{"id":"us-ca/rtc-24327","jurisdiction":"us-ca","citation":"RTC § 24327","heading":"","body":"Section 892 of the Internal Revenue Code, relating to the tax treatment of foreign governments and international organizations, shall apply.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 11. CORPORATION TAX LAW [23001. - 25141.]","CHAPTER 6. Gross Income [24271. - 24329.]","ARTICLE 3. Other Exclusions [24320. - 24329.]"],"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":"3cb39090b1d9d11e71a7949e700b4b5fecd5ce794cecddac18adbec9ecf730dc","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-24326","next":"us-ca/rtc-24329"},"notice":"GroundRules: Original legal text. Not legal advice."}