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. (accessed Jun. 2, 2025).

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Last Updated

May 12, 2025

§ 23734’s source at ca.gov

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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).