§ 23046.5
40 words·~1 min read·
/ca/revenue-and-taxation-code/23046-5·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)Section 7701(n) of the Internal Revenue Code, relating to convention or association of churches, shall apply, except as otherwise provided.
(b)The phrase “this part” shall be substituted for “this title” in Section 7701(n) of the Internal Revenue Code.