California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 23701n
Official textleginfo.legislature.ca.govlast amended
# (a)
A supplemental unemployment compensation trust described in Section 501(c)(17) of the Internal Revenue Code, except as otherwise provided.
# (b)
The following references in Section 501(c)(17)(E) of the Internal Revenue Code shall be modified as follows:
(1)The phrase “under Section 23701” shall be substituted for the phrase “under subsection (a).”
(2)The phrase “Section 23701i” shall be substituted for the phrase “paragraph (9) of this subsection.”
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