California Legal Codes and Statutes

§ 23049.1

Added by Stats. 1991, Ch. 117, Sec. 43. Effective July 16, 1991.

Section 64 of the Internal Revenue Code, relating to the definition of ordinary income, shall apply.

Cite this section

Cal. Rev. & Tax. Code § 23049.1 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-11-corporation-tax-law/chapter-1-general-provisions-and-definitions/article-2-definitions/section-23049.1

Other sections in Article 2 - Definitions

§ 23030§ 23031§ 23032§ 23033§ 23034§ 23035§ 23036§ 23036.1§ 23036.2§ 23036.3…§ 23051.7§ 23052§ 23053§ 23054§ 23055§ 23056§ 23057§ 23058§ 23059§ 23060

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