Revenue and Taxation Code § 17321
‹ § 17307§ 17321.1 ›Open in browserleginfo ↗17321.
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.
(Amended by Stats. 1993, Ch. 873, Sec. 16. Effective October 6, 1993.)