California Law (Last Updated: March 4, 2014) |
Revenue and Taxation Code - RTC |
Division 2. OTHER TAXES |
Part 11. CORPORATION TAX LAW |
Chapter 1. General Provisions and Definitions |
ARTICLE 2. Definitions |
Section 23047.
Latest version.
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Section 7701(e) of the Internal Revenue Code, relating to treatment of certain contracts for providing services, etc., shall apply, except as otherwise provided.
(Amended by Stats. 1993, Ch. 877, Sec. 35. Effective October 6, 1993.)