Subchapter K of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to partners and partnerships, shall apply, except as otherwise provided.
Cal. Rev. & Tax. Code § 17851
Partners and Partnerships
Applied in 1 court decision — leading case 233 Cal. App. 4th 691 - Coblentz, Patch, Duffy & Bass LLP v. City & County of San Francisco (2014)
Most recently applied in 233 Cal. App. 4th 691 - Coblentz, Patch, Duffy & Bass LLP v. City & County of San Francisco (December 2014)
Amended by Stats. 1999, Ch. 987, Sec. 47
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.