California Legal Codes and Statutes

§ 17321

Amended by Stats. 1993, Ch. 873, Sec. 16. Effective October 6, 1993.

Subchapter C of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to corporate distributions and adjustments, shall apply, except as otherwise provided.

Cite this section

Cal. Rev. & Tax. Code § 17321 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-10-personal-income-tax/chapter-4-corporate-distributions-and-adjustments/section-17321

Other sections in Chapter 4 - Corporate Distributions and Adjustments

§ 17321§ 17321.1§ 17322§ 17322.5§ 17323§ 17324

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