Revenue and Taxation Code § 17851

CHAPTER 10. Partners and Partnerships

Current as of September 28, 2026Rev. & Tax. Code, § 17851Official source ↗

Amended by Stats. 1999, Ch. 987, Sec. 47. Effective October 10, 1999.

Subchapter K of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to partners and partnerships, shall apply, except as otherwise provided.