Home › California › CA RTC › … Division 2 — Other Taxes › Part 10 — Personal Income Tax › Chapter 4 — Corporate Distributions and Adjustments › Cal. Rev. & Tax. Code § 17321
California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 17321
Subchapter C of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to corporate distributions and adjustments, shall apply, except as otherwise provided.
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Nearby sections (25 sections) 17286 17287 17299.9 17299.8 17301 17301.3 17301.4 17301.5 17302 17304 17306 17307 17321 17321.1 17322 17322.5 17323 17324 17501 17501.5 17501.7 17501.8 17502 17504 17506 Full table of contents →