California Revenue and Taxation Code Section 23734

CA Rev & Tax Code § 23734 (2017)  

(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.

(Amended by Stats. 1993, Ch. 877, Sec. 39. Effective October 6, 1993.)

Last modified: October 25, 2018