Section 23807.

Cal. Revenue and Taxation Code - RTC § 23807.
in effect
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Section 1372 of the Internal Revenue Code shall be modified so that references to partnership treatment shall be to Internal Revenue Code partnership provisions, as modified by Part 10 (commencing with Section 17001).

References

referencesCal. Revenue and Taxation Code - RTC § 17001.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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