DIVISION 2. OTHER TAXES 6001-60709›PART 10. PERSONAL INCOME TAX 17001-18181›CHAPTER 7. Exempt Trusts and Common Trust Funds 17631-17677›ARTICLE 3. Common Trust Funds 17671-17677

§ 17671

California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California

Section 584 of the Internal Revenue Code, relating to common trust funds, shall apply, except as otherwise provided.

(Amended by Stats. 1999, Ch. 987, Sec. 45. Effective October 10, 1999.)

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California Revenue and Taxation Code

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