California Legal Codes and Statutes

§ 23048

Added by Stats. 1987, Ch. 1139, Sec. 13. Effective September 25, 1987. Applicable to income years beginning on or after January 1, 1987, by Sec. 241 of Ch. 1139.

Taxable mortgage pools shall be defined and treated in accordance with Section 7701(i) of the Internal Revenue Code, except as otherwise provided.

Cite this section

Cal. Rev. & Tax. Code § 23048 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-11-corporation-tax-law/chapter-1-general-provisions-and-definitions/article-2-definitions/section-23048

Other sections in Article 2 - Definitions

§ 23030§ 23031§ 23032§ 23033§ 23034§ 23035§ 23036§ 23036.1§ 23036.2§ 23036.3…§ 23051.7§ 23052§ 23053§ 23054§ 23055§ 23056§ 23057§ 23058§ 23059§ 23060

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