California Revenue & Taxation Code Cal. Rev. & Tax. Code § 17865 Official textleginfo.legislature.ca.govlast amended Aug 20, 1998SharePrintCopy citation 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. Source: view the official text Report a problem with this page Report a problem What's wrong? Text is garbled or unreadable Content looks wrong or outdated Layout or display problem Something else Tell us more (optional) Sent anonymously with this page's citation. No personal information is collected. Cancel Send report Thank you — sent. ‹ Previous17859Next ›17935 Nearby sections (25 sections)1776017760.5177791785117851.517853178541785517856178571785817859178651793517936179371794117942179431794417946179471794817948.317948.2Full table of contents →