Section 892 of the Internal Revenue Code, relating to the tax treatment of foreign governments and international organizations, shall apply.
(Added by Stats. 1996, Ch. 952, Sec. 48. Effective January 1, 1997.)
Rev. & Tax. Code § 24327, under Other Exclusions.
Rev. & Tax. Code § 24327
Section 892 of the Internal Revenue Code, relating to the tax treatment of foreign governments and international organizations, shall apply.
(Added by Stats. 1996, Ch. 952, Sec. 48. Effective January 1, 1997.)