California Revenue and Taxation Code 17851 – Subchapter K of Chapter 1 of Subtitle A of the Internal Revenue Code, …
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Subchapter K of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to partners and partnerships, shall apply, except as otherwise provided.
(Amended by Stats. 1999, Ch. 987, Sec. 47. Effective October 10, 1999.)