California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 23734
Official textleginfo.legislature.ca.govlast amended
# (a)
Section 513 of the Internal Revenue Code, relating to unrelated trade or business, shall apply, except as otherwise provided.
# (b)
Section 513(g) of the Internal Revenue Code, relating to certain pole rentals, shall not apply.
Source: view the official text