Section 23734.

Cal. Revenue and Taxation Code - RTC § 23734.
in effect
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(a) Section 513 of the Internal Revenue Code, relating to unrelated trade or business, shall apply, except as otherwise provided. (b) Section 513(g) of the Internal Revenue Code, relating to certain pole rentals, shall not apply.

References

referencesCal. Revenue and Taxation Code - RTC § 513.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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