Revenue and Taxation Code section 17321

Subchapter C of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to corporate distributions and adjustments, shall apply, except as otherwise provided.

Source: Section 17321, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=17321. (updated Oct. 6, 1993; accessed Jul. 28, 2025).

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Jul. 28, 2025

§ 17321's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_17321

Original Source: Section 17321, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=17321. (last accessed May 12, 2025).