California Revenue and Taxation Code ARTICLE 3 - Common Trust Funds

• Section 17671.
  Section 584 of the Internal Revenue Code, relating to common trust funds, shall apply, except as otherwise provided.(Amended by Stats. 1999, Ch. 987, Sec. 45....
• Section 17677.
  Every trust company operating a common trust fund shall make a return under penalties of perjury for each taxable year, stating specifically with respect to...

Last modified: October 22, 2018