DIVISION 2. OTHER TAXES 6001-61050›PART 11. CORPORATION TAX LAW 23001-25141›CHAPTER 6. Gross Income 24271-24329›ARTICLE 3. Other Exclusions 24320-24329

§ 24327

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

Section 892 of the Internal Revenue Code, relating to the tax treatment of foreign governments and international organizations, shall apply.

(Added by Stats. 1996, Ch. 952, Sec. 48. Effective January 1, 1997.)

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California Revenue and Taxation Code

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