{"data":{"id":"us-ca/rtc-24870","jurisdiction":"us-ca","citation":"RTC § 24870","heading":"","body":"Subchapter M of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to regulated investment companies and real estate investment trusts, shall apply, except as otherwise provided in this part.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 11. CORPORATION TAX LAW [23001. - 25141.]","CHAPTER 14.5. Regulated Investment Companies, Real Estate Investment Trusts, Real Estate Mortgage Investment Conduits, and Financial Asset Securitization Investment Trusts [24870. - 24876.]"],"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":"a5b2ca3f93c0ce4ad6f606df0dab847a5347f101a56826052b01977b1777a643","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-24831","next":"us-ca/rtc-24871"},"notice":"GroundRules: Original legal text. Not legal advice."}