Home › California › CA RTC › … Division 2 — Other Taxes › Part 11 — Corporation Tax Law › Chapter 1 — General Provisions and Definitions › Article 2 — Definitions › Cal. Rev. & Tax. Code § 23046
California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 23046
Section 7701(a)(46) of the Internal Revenue Code, relating to determination of whether there is a collective bargaining agreement, shall apply, except as otherwise provided.
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Nearby sections (25 sections) 23040.1 23041 23042 23043.5 23044 23045 23045.1 23045.3 23045.5 23045.2 23045.4 23045.6 23046 23046.5 23047 23048 23049 23049.2 23049.1 23050 23051 23051.5 23051.7 23052 23053 Full table of contents →