Subchapter C of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to corporate distributions and adjustments, shall apply, except as otherwise provided.
(Amended by Stats. 1993, Ch. 873, Sec. 16. Effective October 6, 1993.)
Section 17321
Rev. & Tax. Code § 17321, under Corporate Distributions and Adjustments.
Rev. & Tax. Code § 17321