California Legal Codes and Statutes

§ 23734

Amended by Stats. 1993, Ch. 877, Sec. 39. Effective October 6, 1993.
(a)Section 513 of the Internal Revenue Code, relating to unrelated trade or business, shall apply, except as otherwise provided.
(b)Section 513(g) of the Internal Revenue Code, relating to certain pole rentals, shall not apply.

Cite this section

Cal. Rev. & Tax. Code § 23734 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-11-corporation-tax-law/chapter-4-exempt-corporations/article-2-taxation-of-business-income-of-certain-organizations/section-23734

Other sections in Article 2 - Taxation of Business Income of Certain Organizations

§ 23731§ 23732§ 23734§ 23735§ 23736§ 23736.1§ 23736.2§ 23736.3§ 23736.4§ 23737§ 23740§ 23741

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