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Cal. Revenue and Taxation Code § 17671

Cal. Revenue and Taxation Code § 17671

California · California Revenue and Taxation Code · Status: effective · Effective 1999-10-10

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Cal. Revenue and Taxation Code § 17671, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/920781
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Section 584 of the Internal Revenue Code, relating to common trust funds, shall apply, except as otherwise provided.