California Revenue And Taxation Code — Other Taxes — Exempt Trusts And Common Trust Funds — General Rule — Exemption from taxation

  • Date:

Current through the 2016 Legislative Session

An organization described in Section 401(a) of the Internal Revenue Code shall be exempt from taxation under this part unless such exemption is denied under Sections 17635 to 17639, inclusive.

Ca. Rev. and Tax. Code § 17631
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