Cal. Rev. & Tax. Code § 23049.1 | Midpage

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§ 23049.1

Cal. Rev. & Tax. Code § 23049.1

23049.1

Effective Jul 16, 1991Added by Stats. 1991, Ch. 117, Sec. 43. Effective July 16, 1991.

Section 64 of the Internal Revenue Code, relating to the definition of ordinary income, shall apply.