Revenue and Taxation Code § 23048

ARTICLE 2. Definitions

Current as of September 28, 2026Rev. & Tax. Code, § 23048Official source ↗

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.

Taxable mortgage pools shall be defined and treated in accordance with Section 7701(i) of the Internal Revenue Code, except as otherwise provided.