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 Exempt Trusts and Common Trust Funds [Repealed]›Article 1. Taxation of Business Income of Certain Exempt Trusts [Repealed]

§ 17631-17632. Exemption from Taxation. [Repealed]

California Code of Regulations, Title 18 — Division 3. Franchise Tax Board · 2026 edition · updated 2026-10-05 · California

Source: https://govt.westlaw.com/calregs/Document/IF158D4004C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

Credits

Note: Authority cited: Section 19253, Revenue and Taxation Code.

History

Article 1 (Regs. 17631-17632(a) through 17649(b)) filed 5-3-61; effective thirtieth day thereafter (Register 61, No. 9).
Regs. 17631-17632(a) and 17631-17632(b) repealed and new Reg. 17631-17632 filed 12-14-64; effective thirtieth day thereafter (Register 64, No. 25).
Repealer filed 6-25-81; effective thirtieth day thereafter (Register 81, No. 26).

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▸Contents — California Code of Regulations, Title 18 — Division 3. Franchise Tax Board

California Code of Regulations, Title 18 — Division 3. Franchise Tax Board

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