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California Code, Revenue and Taxation Code - RTC § 23701n

Current as of January 01, 2025 | Updated by Findlaw Staff

(a) A supplemental unemployment compensation trust described in Section 501(c)(17) of the Internal Revenue Code,  1 except as otherwise provided.

(b) The following references in Section 501(c)(17)(E) of the Internal Revenue Code shall be modified as follows:

(1) The phrase “under Section 23701” shall be substituted for the phrase “under subsection (a).”

(2) The phrase “Section 23701i” shall be substituted for the phrase “paragraph (9) of this subsection.”

1 Internal Revenue Code sections are in Title 26 of U.S.C.A.
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Cite this article: FindLaw.com - California Code, Revenue and Taxation Code - RTC § 23701n - last updated January 01, 2025 | https://codes.findlaw.com/ca/revenue-and-taxation-code/rtc-sect-23701n/

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