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Code · California · Revenue and Taxation Code

§ 23701p

43 words·~1 min read·/ca/revenue-and-taxation-code/23701p

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A trust or plan which meets the requirements of Public Law 87-792, 76 U.S. Stats. 809, approved October 10, 1962 (the Self-Employed Individuals Tax Retirement Bill of 1962), but only if such trust or plan is not exempt from taxation under Section 17631.
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