Cal. Rev. & Tax. Code § 23048

Definitions

Added by Stats. 1987, Ch. 1139, Sec. 13

Taxable mortgage pools shall be defined and treated in accordance with Section 7701(i) of the Internal Revenue Code, except as otherwise provided.

Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.