Article 2. Taxation of Business Income of Most Exempt Organizations | Midpage

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California Code of Regulations

Division 3. Franchise Tax Board

Chapter 3.5. Bank and Corporation Tax

Subchapter 4. Exempt Corporations

Article 2. Taxation of Business Income of Most Exempt Organizations

Article 2. Taxation of Business Income of Most Exempt Organizations

State of California

23731* Imposition of Rates of Tax.23732-1Definition. [Repealed]23732-2Definition Applicable to Taxable Years Beginning Before December 13, 1967. [Repealed]23732-3Modifications. [Repealed]23733Special Rules Applicable to Partnerships. [Repealed]23734-23734a(2). Definition of Unrelated Trade or Business Applicable to Taxable Years Beginning Before December 13, 1967. [Repealed]23735(g)(1). Article 2 Lease Indebtedness. [Repealed]23736-23736.4(a). Denial of Exemption to Organizations Engaged in Prohibited Transactions. [Repealed]23736-23736.4bFuture Status of Organization Denied Exemption. [Repealed]23736-23736.4cDisallowances of Certain Charitable, etc., Deductions. [Repealed]23737[FN*] Denial of Exemption Under Section 23701d in the Case of Certain Organizations Accumulating Income.