§ 17631 An organization described in Section 401(a) of the Internal Revenue …
§ 17632 An organization exempt from taxation under Section 17631 shall be …
§ 17635 (a) An organization described in Section 401(a) of the Internal …
§ 17636 Sections 17635 to 17639, inclusive, apply to any organization …
§ 17637 For purposes of Sections 17635 to 17639, inclusive, the term …
§ 17638 Any organization described in Section 401(a) of the Internal Revenue …
§ 17639 For purposes of subdivision (a) of Section 17637, a bond, debenture, …
§ 17640 Subdivision (a) of Section 17637 shall not apply to a loan made by a …

Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 10 > Chapter 7 > Article 1 - General Rule

  • Affirmed: In the practice of the appellate courts, the decree or order is declared valid and will stand as rendered in the lower court.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appellate: About appeals; an appellate court has the power to review the judgement of another lower court or tribunal.
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
  • Continuance: Putting off of a hearing ot trial until a later time.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Person: includes any person, firm, partnership, general partner of a partnership, limited liability company, registered limited liability partnership, foreign limited liability partnership, association, corporation, company, syndicate, estate, trust, business trust, or organization of any kind. See California Revenue and Taxation Code 19
  • state: when applied to the different parts of the United States, includes the District of Columbia and the territories, and the words "United States" may include the district and territories. See California Penal Code 7
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
  • Trustee: A person or institution holding and administering property in trust.