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2009 California Corporations Code - Section 9260 :: Article 6. Compliance With Internal Revenue Code

CORPORATIONS CODE
SECTION 9260 

9260.  Any other provision of law notwithstanding, every
corporation, during any period or periods that corporation is deemed
to be a "private foundation" as defined in Section 509 of the
Internal Revenue Code of 1954 as amended by Section 101 of the Tax
Reform Act of 1969, shall be subject to the requirements of Section
5260.

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