Chapter 3.5. Bank and Corporation Tax›Subchapter 4. Exempt Corporations
Article 2. Taxation of Business Income of Most Exempt Organizations
California Code of Regulations, Title 18 — Division 3. Franchise Tax Board · 2026 edition · updated 2026-10-05 · California
Sections in this part
- § 23731. Imposition of Rates of Tax.
- § 23732-1. Definition. [Repealed]
- § 23732-2. Definition Applicable to Taxable Years Beginning Before December 13, 1967.…
- § 23732-3. Modifications. [Repealed]
- § 23733. Special Rules Applicable to Partnerships. [Repealed]
- § 23734-23734a(1). Definition of Unrelated Trade or Business. [Repealed]
- § 23734-23734a(2). Definition of Unrelated Trade or Business Applicable to Taxable…
- § 23735(a)(1). Unrelated Debt-Financed Income and Deductions. [Repealed]
- § 23735(a)(2). Article 2 Lease Rents and Deductions for Taxable Years Beginning Before…
- § 23735(b)(1). Definition of Debt-Financed Property. [Repealed]
- § 23735(c)(1). Acquisition Indebtedness. [Repealed]
- § 23735(d)(1). Basis of Debt-Financed Property Acquired in Corporate Liquidation.…
- § 23735(e)(1). Allocation Rules. [Repealed]
- § 23735(f)(1). Definition of Article 2 (Business Lease). [Repealed]
- § 23735(g)(1). Article 2 Lease Indebtedness. [Repealed]
- § 23736-23736.4(a). Denial of Exemption to Organizations Engaged in Prohibited…
- § 23736-23736.4b. Future Status of Organization Denied Exemption. [Repealed]
- § 23736-23736.4c. Disallowances of Certain Charitable, Etc., Deductions. [Repealed]
- § 23737. Denial of Exemption Under Section 23701d in the Case of Certain Organizations…
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