Cal. Rev. & Tax. Code § 23047

Current through the 2023 Legislative Session.

Section 23047 - Applicability of IRC Section 7701(e)

Section 7701(e) of the Internal Revenue Code, relating to treatment of certain contracts for providing services, etc., shall apply, except as otherwise provided.

Ca. Rev. and Tax. Code § 23047

Amended by Stats. 1993, Ch. 877, Sec. 35. Effective October 6, 1993.