DIVISION 2. OTHER TAXES 6001-61050›PART 10. PERSONAL INCOME TAX 17001-18181›CHAPTER 10. Partners and Partnerships 17851-17865

§ 17851

California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California

Subchapter K of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to partners and partnerships, shall apply, except as otherwise provided.

(Amended by Stats. 1999, Ch. 987, Sec. 47. Effective October 10, 1999.)

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California Revenue and Taxation Code

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