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§ 23734
Cal. Rev. & Tax. Code § 23734
23734
Effective Oct 6, 1993
Amended by Stats. 1993, Ch. 877, Sec. 39. Effective October 6, 1993.
(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 Internal Revenue Code, relating to certain pole rentals, shall not apply.