{"code":"RTC","codeName":"Revenue and Taxation Code","section":"17671","citation":"Rev. & Tax. Code, § 17671","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 10. PERSONAL INCOME TAX [17001. - 18181.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10"},{"name":"CHAPTER 7. Exempt Trusts and Common Trust Funds [17631. - 17677.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10/chapter-7"},{"name":"ARTICLE 3. Common Trust Funds [17671. - 17677.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10/chapter-7/article-3"}],"history":"Amended by Stats. 1999, Ch. 987, Sec. 45.   Effective October 10, 1999.","effective":"1999-10-10","html":"<p>Section 584 of the Internal Revenue Code, relating to common trust funds, shall apply, except as otherwise provided.</p>","text":"Section 584 of the Internal Revenue Code, relating to common trust funds, shall apply, except as otherwise provided.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/common-trust-funds-17671","source":"California Legislative Information bulk export (pubinfo)"}