(a) Section 513 of the Internal Revenue Code, relating to unrelated trade or business, shall apply, except as otherwise provided.
(b) Section 513(g) of the Internal Revenue Code, relating to certain pole rentals, shall not apply.
Cal. Rev. & Tax. Code § 23734
Taxation of Business Income of Certain Article 1 Organizations
Amended by Stats. 1993, Ch. 877, Sec. 39
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.