ARTICLE 2. Taxation of Business Income of Certain Article 1 Organizations
Article 2 added by Stats. 1951, Ch. 344.
§§ 23731–23741 · 12 sections
- § 23731 Every organization or trust exempt under this chapter, except as provided in this article, is subject to the tax imposed upon its unrelated business taxable…
- § 23732 Section 512 of the Internal Revenue Code, relating to unrelated business taxable income, applies, except as otherwise provided. (a) Section 512(a)(2) of the…
- § 23734 (a) Section 513 of the Internal Revenue Code, relating to unrelated trade or business, shall apply, except as otherwise provided. (b) Section 513(g) of the…
- § 23735 (a) Section 514 of the Internal Revenue Code, relating to unrelated debt-financed income, shall apply, except as otherwise provided. (b) Section 10214 of…
- § 23736 Sections 23736.1 to 23736.4, inclusive, shall apply to any organization described in Section 23701d or Section 23701n except— (a) A religious organization…
- § 23736.1 (a) For the purposes of this article, the term “prohibited transaction” means any transaction in which an organization subject to this article— (1) Lends any…
- § 23736.2 An organization described in Section 23701d which is subject to the provisions of this article, except those specified in Sections 23736, shall not be exempt…
- § 23736.3 An organization described in Section 23701n or Section 23701d, except as specified in Section 23736, shall be denied exemption under Section 23736.2 only for…
- § 23736.4 Any organization denied exemption under Section 23701d or Section 23701n by reason of the provisions of Section 23736.2 with respect to any taxable year…
- § 23737 In the case of any organization described in Section 23701d to which this article is applicable, exemption under Article 1 (commencing with Section 23701)…
- § 23740 Section 4911 of the Internal Revenue Code, relating to tax on excess expenditures to influence legislation, shall apply, except as otherwise provided. (a)…
- § 23741 Notwithstanding any other provision in this part, in the case of a church exempt from taxes imposed under this part pursuant to Article 1 (commencing with…