Subchapter K of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to partners and partnerships, shall apply, except as otherwise provided.
(Amended by Stats. 1999, Ch. 987, Sec. 47. Effective October 10, 1999.)
Section 17851
Rev. & Tax. Code § 17851, under Partners and Partnerships.
Rev. & Tax. Code § 17851