California Code
ARTICLE 1 - Exemptions From This Part
Section 23701s.

23701s. (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.

(Amended by Stats. 2005, Ch. 691, Sec. 53. Effective October 7, 2005.)

Structure California Code

California Code

Revenue and Taxation Code - RTC

DIVISION 2 - OTHER TAXES

PART 11 - CORPORATION TAX LAW

CHAPTER 4 - Exempt Corporations

ARTICLE 1 - Exemptions From This Part

Section 23701a.

Section 23701b.

Section 23701c.

Section 23701d.

Section 23701e.

Section 23701f.

Section 23701g.

Section 23701h.

Section 23701i.

Section 23701j.

Section 23701k.

Section 23701l.

Section 23701n.

Section 23701p.

Section 23701r.

Section 23701s.

Section 23701t.

Section 23701u.

Section 23701v.

Section 23701w.

Section 23701x.

Section 23701y.

Section 23701z.

Section 23701aa.

Section 23703.5.

Section 23703.7.

Section 23704.3.

Section 23704.4.

Section 23704.5.

Section 23704.6.

Section 23711.4.

Section 23711.5.