Revenue and Taxation Code section 23048

Taxable mortgage pools shall be defined and treated in accordance with Section 7701(i) of the Internal Revenue Code, except as otherwise provided.

Source: Section 23048, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=23048. (accessed May 26, 2025).

Last Updated

May 12, 2025

§ 23048’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_23048

Original Source: Section 23048, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=23048. (last accessed May 12, 2025).