California Code
PART 10 - PERSONAL INCOME TAX
CHAPTER 7 - Exempt Trusts and Common Trust Funds

ARTICLE 1 - General Rule

Section 17631. - 17631. An organization described in Section 401(a) of the Internal...

Section 17632. - 17632. An organization exempt from taxation under Section 17631 shall...

Section 17635. - 17635. (a) An organization described in Section 401(a) of the...

Section 17636. - 17636. Sections 17635 to 17639, inclusive, apply to any organization...

Section 17637. - 17637. For purposes of Sections 17635 to 17639, inclusive, the...

Section 17638. - 17638. Any organization described in Section 401(a) of the Internal...

Section 17639. - 17639. For purposes of subdivision (a) of Section 17637, a...

Section 17640. - 17640. Subdivision (a) of Section 17637 shall not apply to...

ARTICLE 2 - Taxation of Business Income of Certain Exempt Organizations

Section 17651. - 17651. (a) There is hereby imposed for each taxable year...

ARTICLE 3 - Common Trust Funds

Section 17671. - 17671. Section 584 of the Internal Revenue Code, relating to...

Section 17677. - 17677. Every trust company operating a common trust fund shall...