{"code":"RTC","codeName":"Revenue and Taxation Code","section":"23048","citation":"Rev. & Tax. Code, § 23048","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 11. CORPORATION TAX LAW [23001. - 25141.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-11"},{"name":"CHAPTER 1. General Provisions and Definitions [23001. - 23060.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-11/chapter-1"},{"name":"ARTICLE 2. Definitions [23030. - 23060.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-11/chapter-1/article-2"}],"history":"Added by Stats. 1987, Ch. 1139, Sec. 13.   Effective September 25, 1987.   Applicable to income years beginning on or after January 1, 1987, by Sec. 241 of Ch. 1139.","effective":"1987-09-25","html":"<p>Taxable mortgage pools shall be defined and treated in accordance with Section <a href=\"/rtc/7701\">7701</a>(i) of the Internal Revenue Code, except as otherwise provided.</p>","text":"Taxable mortgage pools shall be defined and treated in accordance with Section 7701(i) of the Internal Revenue Code, except as otherwise provided.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/definitions-23048","source":"California Legislative Information bulk export (pubinfo)"}