California Legal Codes and Statutes

§ 17671

Amended by Stats. 1999, Ch. 987, Sec. 45. Effective October 10, 1999.

Section 584 of the Internal Revenue Code, relating to common trust funds, shall apply, except as otherwise provided.

Cite this section

Cal. Rev. & Tax. Code § 17671 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-10-personal-income-tax/chapter-7-exempt-trusts-and-common-trust-funds/article-3-common-trust-funds/section-17671

Other sections in Article 3 - Common Trust Funds

§ 17671§ 17677

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