Revenue and Taxation Code section 23734

(a)

Section 513 of the Internal Revenue Code, relating to unrelated trade or business, shall apply, except as otherwise provided.

(b)

Section 513(g) of the Internal Revenue Code, relating to certain pole rentals, shall not apply.

Source: Section 23734, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=23734. (updated Oct. 6, 1993; accessed Jun. 23, 2025).

23731
23732
23734
23735
23736
23736.1
23736.2
23736.3
23736.4
23737
23740
23741

Up to date

Verified:
Jun. 23, 2025

§ 23734's source at ca.gov

Stay Connected

Join thousands of people who receive monthly site updates.

Get Legal Help

The State Bar of California runs a service for finding an attorney in good standing. Initial consultations are usually free or discounted: Certified Lawyer Referral Services Directory

Committed to Public Service

We will always provide free access to the current law. In addition, we provide special support for non-profit, educational, and government users. Through social entrepreneurship, we’re lowering the cost of legal services and increasing citizen access.

Navigate

California:	Codes
Colorado:	C.R.S.
Nevada:	NRS
New York:	Laws
Oregon:	OAR, ORS
Texas:	Statutes
World:	Rome Statute, International Dictionary

Location: https://california.public.law/codes/revenue_and_taxation_code_section_23734

Original Source: Section 23734, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=23734. (last accessed May 12, 2025).