Section 7701(e) of the Internal Revenue Code, relating to treatment of certain contracts for providing services, etc., shall apply, except as otherwise provided.
(Amended by Stats. 1993, Ch. 877, Sec. 3. Effective October 6, 1993.)
Section 17020.8
Rev. & Tax. Code § 17020.8, under General Provisions and Definitions.
Rev. & Tax. Code § 17020.8