Section 23046.5 Of Article 2. Definitions From California Revenue And Taxation Code >> Division 2. >> Part 11. >> Chapter 1. >> Article 2.

. (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.