Article 3 repealed and added by Stats. 1983, Ch. 488, Sec. 48.
§§ 17671–17677 · 2 sections
§ 17671Section 584 of the Internal Revenue Code, relating to common trust funds, shall apply, except as otherwise provided.
§ 17677Every trust company operating a common trust fund shall make a return under penalties of perjury for each taxable year, stating specifically with respect to…