ARTICLE 2. Taxation of Business Income of Certain Exempt Organizations [17651. - 17651.]

Heading of Article 2 amended by Stats. 1961, Ch. 847.

§ 17651 · 1 section

• § 17651 (a) There is hereby imposed for each taxable year on the unrelated business taxable income (as defined in Section 23732) of every trust a tax computed as…