DIVISION 2. OTHER TAXES 6001-61050›PART 11. CORPORATION TAX LAW 23001-25141›CHAPTER 1. General Provisions and Definitions 23001-23060›ARTICLE 2. Definitions 23030-23060

§ 23048

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

Taxable mortgage pools shall be defined and treated in accordance with Section 7701(i) of the Internal Revenue Code, except as otherwise provided.

(Added by Stats. 1987, Ch. 1139, Sec. 13. Effective September 25, 1987. Applicable to income years beginning on or after January 1, 1987, by Sec. 241 of Ch. 1139.)

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California Revenue and Taxation Code

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