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Section 24870 Of Chapter 14.5. Regulated Investment Companies, Real Estate Investment Trusts, Real Estate Mortgage Investment Conduits, And Financial Asset Securitization Investment Trusts From California Revenue And Taxation Code >> Division 2. >> Part 11. >> Chapter 14.5.

24870
. Subchapter M of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to regulated investment companies and real estate investment trusts, shall apply, except as otherwise provided in this part.