For purposes of this chapter, a person is related to another person if both persons are related to each other pursuant to Section 267(b) of the Internal Revenue Code and the regulations thereunder.
Cal. Rev. & Tax. Code § 6041.2
General Provisions and Definitions
Showing this section's text as in effect on January 1, 2019 (in force January 1, 2019 – January 1, 2021). View current text →
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.