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California Law (Last Updated: March 4, 2014) |
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Revenue and Taxation Code - RTC |
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Division 2. OTHER TAXES |
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Part 10. PERSONAL INCOME TAX |
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Chapter 7. Exempt Trusts and Common Trust Funds |
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ARTICLE 3. Common Trust Funds |
Section 17671.
Latest version.
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Section 584 of the Internal Revenue Code, relating to common trust funds, shall apply, except as otherwise provided.
(Amended by Stats. 1999, Ch. 987, Sec. 45. Effective October 10, 1999.)