Chapter 7. Exempt Trusts and Common Trust Funds

Article 1. General Rule

• Ca. Rev. and Tax. Code § 17631 Exemption From Taxation
• Ca. Rev. and Tax. Code § 17632 Treatment of Organization Exempt From Taxation
• Ca. Rev. and Tax. Code § 17635 Effect of Prohibited Transaction
• Ca. Rev. and Tax. Code § 17636 Applicability
• Ca. Rev. and Tax. Code § 17637 "Prohibited Transaction' Defined
• Ca. Rev. and Tax. Code § 17638 Claim For Exemption
• Ca. Rev. and Tax. Code § 17639 Obligation Not Treated As Loan Made Without Receipt of Adequate Security
• Ca. Rev. and Tax. Code § 17640 Loan Made By Trust to Employer

Article 2. Taxation of Business Income of Certain Exempt Organizations

• Ca. Rev. and Tax. Code § 17651 Tax On Business Income of Trust

Article 3. Common Trust Funds

• Ca. Rev. and Tax. Code § 17671 Applicability of Irc Section 584
• Ca. Rev. and Tax. Code § 17677 Return