Cal. Rev. & Tax. Code § 23045.5

Current through the 2023 Legislative Session.

Section 23045.5 - "Domestic building and loan association" defined

For purposes of this part, the term "domestic building and loan association" has the same meaning given that term by Section 7701(a)(19) of the Internal Revenue Code.

Ca. Rev. and Tax. Code § 23045.5

Added by Stats. 1987, Ch. 1139, Sec. 12. Effective September 25, 1987. Applicable to income years beginning on or after January 1, 1987, by Sec. 241 of Ch. 1139.