California Revenue and Taxation Code 17865 – Part IV of Subchapter K of Chapter 1 of Subtitle A of the Internal …

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Part IV of Subchapter K of Chapter 1 of Subtitle A of the Internal Revenue Code (commencing with Section 771 of the Internal Revenue Code), shall not apply, except as otherwise provided.

(Added by Stats. 1998, Ch. 322, Sec. 37. Effective August 20, 1998.)