Subchapter C of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to corporate distributions and adjustments, shall apply, except as otherwise provided.
Cal. Rev. & Tax. Code § 17321
Corporate Distributions and Adjustments
Amended by Stats. 1993, Ch. 873, Sec. 16
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.