Cal. RTC § 23701n
This is the official text of Cal. RTC § 23701n, part of California’s Revenue and Taxation Code — governs state and local taxation, including income and property tax.
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Official statutory text
(a) A supplemental unemployment compensation trust described in Section 501(c)(17) of the Internal Revenue Code, except as otherwise provided.
(b) The following references in Section 501(c)(17)(E) of the Internal Revenue Code shall be modified as follows:
(1) The phrase “under Section 23701” shall be substituted for the phrase “under subsection (a).”
(2) The phrase “Section 23701i” shall be substituted for the phrase “paragraph (9) of this subsection.”
(b) The following references in Section 501(c)(17)(E) of the Internal Revenue Code shall be modified as follows:
(1) The phrase “under Section 23701” shall be substituted for the phrase “under subsection (a).”
(2) The phrase “Section 23701i” shall be substituted for the phrase “paragraph (9) of this subsection.”
Status: in_force · Read it on the official government site
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