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.
Cal. Rev. & Tax. Code § 17865
Partners and Partnerships
Added by Stats. 1998, Ch. 322, Sec. 37
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.