California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 23701s
Official textleginfo.legislature.ca.govlast amended
# (a)
An employee-funded pension trust described in Section 501(c)(18) of the Internal Revenue Code, except as otherwise provided.
# (b)
The last sentence in Section 501(c)(18) of the Internal Revenue Code, relating to excess contributions under Section 4979, shall not apply.
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