Section 23734 Of Article 2. Taxation Of Business Income Of Certain Article 1 Organizations From California Revenue And Taxation Code >> Division 2. >> Part 11. >> Chapter 4. >> Article 2.

. (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.