reglab/housing_qa huggingface dataset:
CA Rev & Tax Code § 23335 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 2 - The Corporation Franchise Tax|ARTICLE 8 - Dissolution or Withdrawal|Section 23335.

23335.  (a) Any return filed pursuant to Section 18601 that the taxpayer designates in the appropriate place on the form provided by the Franchise Tax Board as the taxpayer’s final franchise tax return as the result of a dissolution or withdrawal shall be treated as a request for information on how to properly dissolve or withdraw.(b) If a taxpayer has filed a return as described in subdivision (a), the Franchise Tax Board shall provide the taxpayer with information regarding all documents that are required by this article to be filed with the Franchise Tax Board and the Secretary of State.(Amended by Stats. 2006, Ch. 773, Sec. 57. Effective September 29, 2006.)
CA Rev & Tax Code § 23361 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 2 - The Corporation Franchise Tax|ARTICLE 9 - Affiliated Railroads|Section 23361.

23361.  “Affiliated group” means one or more chains of corporations connected through stock ownership with a common parent corporation if during the period when the income was accrued or realized and on the 16th day of the first month after the close of the taxable year—(a) At least 80 percent of the stock of each of the corporations, except the common parent corporation, is owned directly by one or more of the other corporations; and(b) The common parent corporation owns directly at least 80 percent of the stock of at least one of the other corporations; and(c) Each of the corporations except the common parent corporation is either (1) a corporation whose principal business is that of a common carrier by railroad or (2) a corporation the assets of which consist principally of stock in such corporations and which does not itself operate a business other than that of a common carrier by railroad. For the purpose of determining whether the principal business of a corporation is that of a common carrier by railroad, if a common carrier by railroad has leased its railroad properties and such properties are operated as such by another common carrier by railroad, the business of receiving rents for such railroad properties shall be considered as the business of a common carrier by railroad.The provisions of this section shall not preclude the application of Chapter 17 (commencing with Section 25101) of this part.Except in paragraph (c), “stock” does not include nonvoting stock which is limited and preferred as to dividends.(Amended by Stats. 2000, Ch. 862, Sec. 62. Effective January 1, 2001.)
CA Rev & Tax Code § 23362 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 2 - The Corporation Franchise Tax|ARTICLE 9 - Affiliated Railroads|Section 23362.

23362.  An affiliated group, subject to the provisions of this article, shall have the privilege of making a consolidated return for the taxable year in lieu of separate returns. The making of a consolidated return shall be upon the condition that all the corporations, which have been members of the affiliated group at any time during the taxable year for which the return is made, consent to all regulations under Section 23363 prescribed prior to the making of such return and the making of a consolidated return shall be considered as such consent. In the case of a corporation, which is a member of the affiliated group for a fractional part of the taxable year, the consolidated return shall include the income of such corporation for such part of the taxable year as it is a member of the affiliated group. In the case of a common parent company which is not itself a common carrier by railroad the consolidated return shall include on a consolidated-return basis only the income received from affiliates which are common carriers by railroad.(Amended by Stats. 2000, Ch. 862, Sec. 63. Effective January 1, 2001.)
CA Rev & Tax Code § 23363 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 2 - The Corporation Franchise Tax|ARTICLE 9 - Affiliated Railroads|Section 23363.

23363.  The Franchise Tax Board shall prescribe such regulations as it may deem necessary in order that the tax liability of any affiliated group of corporations making a consolidated return and of each corporation in the group, both during and after the period of affiliation, may be determined, computed, assessed, collected, and adjusted in such manner as to reflect the proper income.(Amended by Stats. 1951, Ch. 374.)
CA Rev & Tax Code § 23364 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 2 - The Corporation Franchise Tax|ARTICLE 9 - Affiliated Railroads|Section 23364.

23364.  If a consolidated return is made subject to the provisions of this article, the tax imposed under this chapter shall be computed as a unit upon the consolidated net income of the group except as hereinafter provided. The parent corporation and each subsidiary, a member of the group during any part of a consolidated period, shall be severally liable for the tax, including any deficiency in respect thereof, computed upon the consolidated net income of the group. If a subsidiary by reason of a bona fide sale of stock for fair value has ceased to be a member of the affiliated group, its liability shall remain unchanged, except that if such cessation occurred prior to the date upon which any such deficiency is assessed, such deficiency, in the case of such former subsidiary, shall be reduced to an amount equal to such part as may be allocable to it upon the basis of the consolidated net income properly assignable to it. In no case, however, shall any demand for the payment of any deficiency be made, or any proceeding in court for the collection thereof be begun against such former subsidiary prior to the determination by the Franchise Tax Board that the amount of the deficiency cannot be collected from the parent corporation and the corporations, if any, remaining members of the affiliated group.(Amended by Stats. 1951, Ch. 71.)
CA Rev & Tax Code § 23364a (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 2 - The Corporation Franchise Tax|ARTICLE 9 - Affiliated Railroads|Section 23364a.

23364a.  Where a member of an affiliated group filing a consolidated return is a corporation commencing to do business in this state for the first time after August 27, 1937, its tax for the taxable year of commencement shall be the tax for such year as provided for in subdivisions (a) and (b) of Section 23151.1.(Amended by Stats. 1977, Ch. 552.)
CA Rev & Tax Code § 23501 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 3 - The Corporation Income Tax|ARTICLE 1 - Imposition of Tax|Section 23501.

23501.  (a) There shall be imposed upon every corporation, other than a bank, for each taxable year, a tax at the rate of 7.6 percent upon its net income derived from sources within this state on or after January 1, 1937, other than income for any period for which the corporation is subject to taxation under Chapter 2 (commencing with Section 23101), according to or measured by its net income.(b) For calendar or fiscal years ending after June 30, 1973, the rate of tax shall be 9 percent instead of 7.6 percent as provided by subdivision (a).(c) For calendar or fiscal years ending after December 31, 1979, the rate of tax shall be the rate specified for those years by Section 23151.(Amended by Stats. 1997, Ch. 605, Sec. 73. Effective January 1, 1998.)
CA Rev & Tax Code § 23503 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 3 - The Corporation Income Tax|ARTICLE 1 - Imposition of Tax|Section 23503.

23503.  There shall be offset against the tax hereby imposed for any period the amount of any tax imposed on the taxpayer under Chapter 2 for the same period. In the event that taxes, interest and penalties have been or shall be assessed against, paid by or collected from a taxpayer under this chapter, which assessment, payment or collection should have been made under Chapter 2, such taxes, interest and penalties shall be considered as having been assessed, paid or collected under Chapter 2 as of the date or dates they were made.(Added by Stats. 1949, Ch. 557.)
CA Rev & Tax Code § 23504 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 3 - The Corporation Income Tax|ARTICLE 1 - Imposition of Tax|Section 23504.

23504.  Where a corporation formerly subject to tax under Chapter 2 (commencing with Section 23101) becomes subject to tax under Chapter 3 (commencing with Section 23501), the tax for the year in which the change occurs will be assessed under Chapter 2 (commencing with Section 23101) and not under Chapter 3 (commencing with Section 23501). For years subsequent to the year in which the change occurs, the tax will be assessed under Chapter 3 (commencing with Section 23501).(Amended by Stats. 1971, Ch. 1304.)
CA Rev & Tax Code § 23561 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 3 - The Corporation Income Tax|ARTICLE 2 - Cessation of Activities|Section 23561.

23561.  No decree of dissolution shall be made and entered by any court, nor shall the county clerk of any county or the Secretary of State file any such decree, or file any other document by which the term of existence of any taxpayer shall be reduced or terminated, nor shall the Secretary of State file any certificate of the surrender by a foreign corporation of its right to do intrastate business in this State if the corporate powers, rights, and privileges of the corporation have been suspended or forfeited by the Franchise Tax Board for failure to pay the tax, penalties, or interest due under this part or Part 10.2 (commencing with Section 18401).(Amended by Stats. 2006, Ch. 773, Sec. 58. Effective September 29, 2006.)
CA Rev & Tax Code § 23701a (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 4 - Exempt Corporations|ARTICLE 1 - Exemptions From This Part|Section 23701a.

23701a.  (a) Labor, agricultural, or horticultural organizations other than cooperative organizations described in Section 24404 or 24405 (unless the cooperative organization is determined by the Internal Revenue Service to be an organization described in Section 501(c)(5) of the Internal Revenue Code of 1954, as amended).For purposes of this section, the term “agricultural” includes the art or science of cultivating land, harvesting crops or aquatic resources, or raising livestock.(b) The amendments to this section by the act adding this subdivision shall be applied in the computation of taxes for taxable years beginning on or after January 1, 1983.(Amended by Stats. 2000, Ch. 862, Sec. 91. Effective January 1, 2001.)
CA Rev & Tax Code § 23701b (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 4 - Exempt Corporations|ARTICLE 1 - Exemptions From This Part|Section 23701b.

23701b.  A fraternal order described in Section 501(c)(8) of the Internal Revenue Code.(Repealed and added by Stats. 2000, Ch. 252, Sec. 2. Effective January 1, 2001.)
CA Rev & Tax Code § 23701c (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 4 - Exempt Corporations|ARTICLE 1 - Exemptions From This Part|Section 23701c.

23701c.  A cemetery company described in Section 501(c)(13) of the Internal Revenue Code.(Repealed and added by Stats. 2000, Ch. 252, Sec. 4. Effective January 1, 2001.)
CA Rev & Tax Code § 23701d (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 4 - Exempt Corporations|ARTICLE 1 - Exemptions From This Part|Section 23701d.

23701d.  (a) A corporation, community chest or trust, organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or to foster national or international amateur sports competition (but only if no part of its activities involved the provision of athletic facilities or equipment), or for the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private shareholder or individual, no substantial part of the activities of which is carrying on propaganda or otherwise attempting to influence legislation (except as otherwise provided in Section 23704.5), and which does not participate in, or intervene in (including the publishing or distribution of statements), any political campaign on behalf of (or in opposition to) any candidate for public office. An organization is not organized exclusively for exempt purposes listed above unless its assets are irrevocably dedicated to one or more purposes listed in this section. Dedication of assets requires that in the event of dissolution of an organization or the impossibility of performing the specific organizational purposes the assets would continue to be devoted to exempt purposes. Assets shall be deemed irrevocably dedicated to exempt purposes if the articles of organization provide that upon dissolution the assets will be distributed to an organization which is exempt under this section or Section 501(c)(3) of the Internal Revenue Code or to the federal government, or to a state or local government for public purposes; or by a provision in the articles of organization, satisfactory to the Franchise Tax Board; that the property will be distributed in trust for exempt purposes; or by establishing that the assets are irrevocably dedicated to exempt purposes by operation of law. The irrevocable dedication requirement shall not be a sole basis for revocation of an exempt determination made by the Franchise Tax Board prior to the effective date of this amendment.(b) (1) In the case of a qualified amateur sports organization—(A) The requirement of subdivision (a) that no part of its activities involves the provision of athletic facilities or equipment shall not apply.(B) That organization shall not fail to meet the requirements of subdivision (a) merely because its membership is local or regional in nature.(2) For purposes of this subdivision, “qualified amateur sports organization” means any organization organized and operated exclusively to foster national or international amateur sports competition if that organization is also organized and operated primarily to conduct national or international competition in sports or to support and develop amateur athletes for national or international competition in sports.(Amended by Stats. 2013, Ch. 536, Sec. 5. (AB 1173) Effective January 1, 2014.)
CA Rev & Tax Code § 23701e (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 4 - Exempt Corporations|ARTICLE 1 - Exemptions From This Part|Section 23701e.

23701e.  A business league, chamber of commerce, real estate board, or a board of trade described in Section 501(c)(6) of the Internal Revenue Code, except that the phrase “or professional football leagues (whether or not administering a pension fund for football players)” shall not apply.(Repealed and added by Stats. 2000, Ch. 252, Sec. 6. Effective January 1, 2001.)
CA Rev & Tax Code § 23701f (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 4 - Exempt Corporations|ARTICLE 1 - Exemptions From This Part|Section 23701f.

23701f.  (a) A civic league, social welfare organization, or local organization of employees described in Section 501(c)(4) of the Internal Revenue Code, except as otherwise provided.(b) An organization is not organized exclusively for exempt purposes under Section 501(c)(4) of the Internal Revenue Code unless its assets are irrevocably dedicated to one or more purposes listed in Section 501(c)(4) of the Internal Revenue Code.(Repealed and added by Stats. 2000, Ch. 252, Sec. 8. Effective January 1, 2001.)
CA Rev & Tax Code § 23701g (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 4 - Exempt Corporations|ARTICLE 1 - Exemptions From This Part|Section 23701g.

23701g.  A social organization described in Section 501(c)(7) of the Internal Revenue Code.(Repealed and added by Stats. 2000, Ch. 252, Sec. 10. Effective January 1, 2001.)
CA Rev & Tax Code § 23701h (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 4 - Exempt Corporations|ARTICLE 1 - Exemptions From This Part|Section 23701h.

23701h.  (a) A corporation described in Section 501(c)(2) of the Internal Revenue Code, relating to certain title-holding companies.(b) (1) Notwithstanding subparagraph (B) of paragraph (2) of subdivision (b) of Section 23038, for purposes of applying Section 501(c)(2) of the Internal Revenue Code under this section, the term “corporation” includes a limited liability company that is classified as a partnership or as a disregarded entity.(2) A limited liability company that, under the authority of this section, is exempt from the tax imposed by this part is also exempt from the tax and fees imposed under Chapter 10.6 (commencing with Section 17941) of Part 10.(Amended by Stats. 2003, Ch. 633, Sec. 7. Effective September 30, 2003.)
CA Rev & Tax Code § 23701i (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 4 - Exempt Corporations|ARTICLE 1 - Exemptions From This Part|Section 23701i.

23701i.  A voluntary employees’ beneficiary association described in Section 501(c)(9) of the Internal Revenue Code.(Amended by Stats. 2015, Ch. 359, Sec. 29. (AB 154) Effective September 30, 2015. Applicable to taxable years beginning on or after January 1, 2015, as provided in Sec. 41 of Stats. 2015, Ch. 359.)
CA Rev & Tax Code § 23701j (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 4 - Exempt Corporations|ARTICLE 1 - Exemptions From This Part|Section 23701j.

23701j.  A teacher’s retirement fund association described in Section 501(c)(11) of the Internal Revenue Code.(Repealed and added by Stats. 2000, Ch. 252, Sec. 14. Effective January 1, 2001.)
CA Rev & Tax Code § 23701k (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 4 - Exempt Corporations|ARTICLE 1 - Exemptions From This Part|Section 23701k.

23701k.  Religious or apostolic corporations, if such corporations have a common treasury or community treasury even if such corporations engaged in business for the common benefit of the members, but only if the members thereof include (at the time of filing their returns) in their gross income their entire pro rata shares, whether distributed or not, of the net income of the corporation for such year. Any amount so included in the gross income of a member shall be treated as a dividend received.(Added by renumbering Section 23701h by Stats. 1951, Ch. 343.)
CA Rev & Tax Code § 23701l (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 4 - Exempt Corporations|ARTICLE 1 - Exemptions From This Part|Section 23701l.

23701l.  (a) A domestic fraternal society described in Section 501(c)(10) of the Internal Revenue Code, except as otherwise provided.(b) For purposes of this section, the term “domestic” means created or organized in the United States or under the law of the United States or of any state or territory therein.(Repealed and added by Stats. 2000, Ch. 252, Sec. 16. Effective January 1, 2001.)
CA Rev & Tax Code § 23701n (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 4 - Exempt Corporations|ARTICLE 1 - Exemptions From This Part|Section 23701n.

23701n.  (a) A supplemental unemployment compensation trust described in Section 501(c)(17) of the Internal Revenue Code, except as otherwise provided.(b) The following references in Section 501(c)(17)(E) of the Internal Revenue Code shall be modified as follows:(1) The phrase “under Section 23701” shall be substituted for the phrase “under subsection (a).”(2) The phrase “Section 23701i” shall be substituted for the phrase “paragraph (9) of this subsection.”(Repealed and added by Stats. 2000, Ch. 252, Sec. 18. Effective January 1, 2001.)
CA Rev & Tax Code § 23701p (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 4 - Exempt Corporations|ARTICLE 1 - Exemptions From This Part|Section 23701p.

23701p.  A trust or plan which meets the requirements of Public Law 87-792, 76 U.S. Stats. 809, approved October 10, 1962 (the Self-Employed Individuals Tax Retirement Bill of 1962), but only if such trust or plan is not exempt from taxation under Section 17631.(Added by Stats. 1967, Ch. 1709.)
CA Rev & Tax Code § 23701s (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 4 - Exempt Corporations|ARTICLE 1 - Exemptions From This Part|Section 23701s.

23701s.  (a) An employee-funded pension trust described in Section 501(c)(18) of the Internal Revenue Code, except as otherwise provided.(b) The last sentence in Section 501(c)(18) of the Internal Revenue Code, relating to excess contributions under Section 4979, shall not apply.(Amended by Stats. 2005, Ch. 691, Sec. 53. Effective October 7, 2005.)