BlackletterCalifornia law

Revenue and Taxation Code § 17321

CHAPTER 4. Corporate Distributions and Adjustments

Current as of September 28, 2026Rev. & Tax. Code, § 17321Official source ↗

Amended by Stats. 1993, Ch. 873, Sec. 16. Effective October 6, 1993.

Subchapter C of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to corporate distributions and adjustments, shall apply, except as otherwise provided.