Section 23734.

  1. Law
  2. California Code
  3. Code - RTC
  4. 2 - OTHER TAXES
  5. 11 - CORPORATION TAX LAW
  6. 4 - Exempt Corporations
  7. 2 - Taxation of Business Income of Certain Article 1 Organizations
  8. Section 23734.

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(a) Section 513 of the Internal Revenue Code, relating to unrelated trade or business, shall apply, except as otherwise provided.

(b) Section 513(g) of the Internal Revenue Code, relating to certain pole rentals, shall not apply.

(Amended by Stats. 1993, Ch. 877, Sec. 39. Effective October 6, 1993.)


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