Section 7701(a)(46) of the Internal Revenue Code, relating to determination of whether there is a collective bargaining agreement, shall apply, except as otherwise provided.
(Amended by Stats. 1993, Ch. 877, Sec. 2. Effective October 6, 1993.)
Section 17020.7
Rev. & Tax. Code § 17020.7, under General Provisions and Definitions.
Rev. & Tax. Code § 17020.7