Chapter 2.5. Personal Income Tax (Taxable Years Beginning After 12–31–54)›Subchapter 7. Exempt Trusts and Common Trust Funds [Repealed]
Article 1. Taxation of Business Income of Certain Exempt Trusts [Repealed]
California Code of Regulations, Title 18 — Division 3. Franchise Tax Board · 2026 edition · updated 2026-10-05 · California
Sections in this part
- § 17631-17632. Exemption from Taxation. [Repealed]
- § 17633-17640. Exceptions, Additions, and Limitations. [Repealed]
- § 17635-17637. Prohibited Transactions. [Repealed]
- § 17638. Future Status of Organization Denied Exemption. [Repealed]
- § 17639(a). Certain Loans by Employees' Trusts. [Repealed]
- § 17639(b). Requirements. [Repealed]
- § 17639(c). Effective Dates. [Repealed]
- § 17640. Loans to Employers Who Are Prohibited from Pledging Assets. [Repealed]
- § 17641. Trusts Benefiting Certain Owner-Employees. [Repealed]
- § 17645-17646. Definition of “Article 1 Lease.” [Repealed]
- § 17647. Article 1 Lease Indebtedness. [Repealed]
- § 17649(a). Lease Rents. [Repealed]
- § 17649(b). Article 1 Lease Deductions. [Repealed]
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