California housing & land-use law
California Code of Regulations, Title 18 — Division 3. Franchise Tax Board
California housing and land-use law as enacted — the statewide floor local ordinances are written against.
- Edition
- 2026
- Last updated
- 2026-10-05
- Contents
- 10 chapters · 986 sections
- Jurisdiction
- California
Contents
▸Chapter 1. General Administration
Overview- Article 1. General Provisions [Repealed]
▸Article 3. Procedures of the Board
- Chapter 1.5. Bank and Corporation Franchise Tax [Repealed]
- Chapter 2. Personal Income Tax [Repealed]
▸Chapter 2.5. Personal Income Tax (Taxable Years Beginning After 12–31–54)
Overview▸Subchapter 1. General Provisions and Definitions
Overview- § 17002.5. Delegation to Employment Development Department and Unemployment Insurance Appeals …
- § 17002.6. Emergency Meetings and Conditions, Notice Requested. [Renumbered]
- § 17004. Trusts. [Repealed]
- § 17006. Fiduciary. [Repealed]
- § 17007. Classification of Organizations for Tax Purposes. [Repealed]
- § 17008. Partnerships in General. [Repealed]
- § 17009. Corporations. [Repealed]
- § 17014. Who Are Residents and Nonresidents.
- § 17014-17016(a). Who Are Residents and Nonresidents. [Renumbered]
- § 17014-17016(b). Meaning of Temporary or Transitory Purpose. [Renumbered]
- § 17014-17016(c). Meaning of Domicile. [Renumbered]
- § 17014-17016(d). Residence of Married Women and Minors. [Repealed]
- § 17014-17016(e). Presumption of Residence. [Renumbered]
- § 17014-17016(f). Proof of Nonresidence. [Renumbered]
- § 17014-17016(g). Time when Status as Resident or Nonresident Will be Determined. [Renumbered]
- § 17014-17016(h). Status of Military Personnel. [Repealed]
- § 17016. Presumption of Residence.
- § 17022. Military or Naval Forces and Armed Forces of the United States. [Repealed]
- § 17024.5. Elections. [Repealed]
▸Subchapter 2. Imposition of Tax
Overview- § 17041. Computation of Tax. [Repealed]
- § 17042-17043. Definition of Head of Household. [Repealed]
- § 17045. Tax in Case of Joint Return of Husband and Wife. [Repealed]
- § 17046. Surviving Spouse. [Repealed]
- § 17048. Tax Tables. [Repealed]
- § 17049. Elections. [Repealed]
- § 17050. Husband and Wife Filing Separate Returns. [Repealed]
- § 17051. Short Taxable Year Caused by Death. [Repealed]
- § 17052.6. Child and Dependent Care Expenses Credit.
- § 17053(a). Allowance of Credit for Retirement Income. [Repealed]
- § 17053(b). Eligibility for Retirement Income Credit. [Repealed]
- § 17053(c). Retirement Income. [Repealed]
- § 17053(d). Limitation on Amount of Retirement Income. [Repealed]
- § 17053(e). Illustration of Application of Section 17053. [Repealed]
▸Article 1. Joint Strike Fighter Wage Credit
Overview- § 17053.36-0. Table of Contents.
- § 17053.36-1. The Joint Strike Fighter (JSF) Wage Credit.
- § 17053.36-2. Definitions.
- § 17053.36-3. Qualified Taxpayer.
- § 17053.36-4. Qualified Wages.
- § 17053.36-5. Qualified Employee.
- § 17053.36-6. JSF Contract Bidding.
- § 17053.36-7. JSF Wage Credit Carryforwards.
- § 17053.36-8. Recordkeeping Requirements.
- § 17053.36-9. Miscellaneous Provisions.
- § 17053.37-0. Table of Contents.
- § 17053.37-1. The Joint Strike Fighter (JSF) Property Credit.
- § 17053.37-2. Definitions.
- § 17053.37-3. Qualified Taxpayer.
- § 17053.37-4. Qualified Costs.
- § 17053.37-5. Qualified Property.
- § 17053.37-6. Leasing.
- § 17053.37-7. JSF Contract Bidding.
- § 17053.37-8. Recapture Rules.
- § 17053.37-9. JSF Property Credit Carryforwards.
- § 17053.37-10. Recordkeeping Requirements.
- § 17053.37-11. Miscellaneous Provisions.
- § 17053.49-0. Table of Contents.
- § 17053.49-1. The Manufacturers' Investment Credit.
- § 17053.49-2. Definitions.
- § 17053.49-3. Qualified Taxpayer.
- § 17053.49-4. Qualified Costs.
- § 17053.49-5. Qualified Property.
- § 17053.49-6. Leasing.
- § 17053.49-7. Reserved.
- § 17053.49-8. Recapture Rules.
- § 17053.49-9. MIC Carryforwards.
- § 17053.49-10. Recordkeeping Requirements.
- § 17053.49-11. Miscellaneous Provisions.
- § 17054(a). Credit for Personal Exemptions. [Repealed]
- § 17054(b). Additional Exemptions for Dependents. [Repealed]
- § 17054.5(a). Credits for Maintaining Certain Students as Members of Taxpayer's Household. [Re…
- § 17054.5(b). Definitions. [Repealed]
- § 17056. General Definition of a Dependent. [Repealed]
- § 17057. Rules Relating to General Definition of Dependent. [Repealed]
- § 17058. Multiple Support Agreements. [Repealed]
- § 17059.5. Support Test in Case of Child of Divorced or Separated Parents. [Repealed]
- § 17060. Determination of Status. [Repealed]
- § 17064.5. Adjustment to Items of Tax Preference Where NO Tax Reduction Results. [Repealed]
- § 17069. Special Tax Credit. [Repealed]
▸Subchapter 3. Computation of Taxable Income
Overview▸Article 1. Definitions of Gross Income, Adjusted Gross Income, and Taxable Income [Repealed]
Overview- § 17071(a). Gross Income. [Repealed]
- § 17071(b). Compensation for Services, Including Fees, Commissions, and Similar Items. [Repeal…
- § 17071(c). Gross Income Derived from Business. [Repealed]
- § 17071(d). Gross Income of Farmers. [Repealed]
- § 17071(e). Gains Derived from Dealings in Property. [Repealed]
- § 17071(f). Interest. [Repealed]
- § 17071(g). Rents and Royalties. [Repealed]
- § 17071(h). Dividends. [Repealed]
- § 17071(i). Alimony and Separate Maintenance Payments; Annuities; Income from Life Insurance a…
- § 17071(j). Pensions. [Repealed]
- § 17071(k). Income from Discharge of Indebtedness. [Repealed]
- § 17071(l). Distributive Share of Partnership Gross Income; Income in Respect of a Decedent; I…
- § 17071(m). Miscellaneous Items of Gross Income. [Repealed]
- § 17071(n). Salaries and Other Income of Employees of Other States and Foreign Countries. [Rep…
- § 17071(o). Income of Individuals Living in National Parks, Etc. [Repealed]
- § 17071(p). Income of Indians and Individuals Living on Indian Reservations. [Repealed]
- § 17071(q). Income of Individuals Living on Federal Areas. [Repealed]
- § 17072. Adjusted Gross Income. [Repealed]
▸Article 2. Items Specifically Included in Gross Income
Overview- § 17081-17083(a). Alimony and Separate Maintenance Payments; Income to Wife or Former Wife. [R…
- § 17081-17083(b). Effective Date; Taxable Years Ending After December 31, 1954. [Repealed]
- § 17086. Patronage Dividends.
- § 17101-17112.7(a). Introduction. [Repealed]
- § 17101-17112.7(b). Applicability of Sections 17101 to 17112.7, Inclusive. [Repealed]
- § 17101-17112.7(c). Excludable Amounts Not Income. [Repealed]
- § 17101-17112.7(d). Exclusion Ratio. [Repealed]
- § 17101-17112.7(e). Expected Return. [Repealed]
- § 17101-17112.7(f). Investment in the Contract. [Repealed]
- § 17101-17112.7(g). Adjustment in Investment Where a Contract Contains a Refund Feature. [Repe…
- § 17101-17112.7(h). Effect of Certain Employer Contributions with Respect to Premiums or Other…
- § 17101-17112.7(i). Tables. [Repealed]
- § 17101-17112.7(j). Effect of Transfer of Contracts on Investment in the Contract. [Repealed]
- § 17101-17112.7(k). Amounts Not Received as Annuity Payments. [Repealed]
- § 17101-17112.7(l). Effect of Taking an Annuity in Lieu of a Lump Sum upon the Maturity of a C…
- § 17101-17112.7(m). Special Rule for Employee Contributions Recoverable in Three Years. [Repea…
- § 17101-17112.7(n). Exceptions from Application of Principles of Sections 17101 to 17112.7, In…
- § 17101-17112.7(o). Applicability of Sections 17101 to 17112.7, Inclusive, to Accident or Heal…
- § 17101-17112.7(p). Life Insurance Contracts Purchased Under Qualified Employee Plans. [Repeal…
- § 17101-17112.7(q). Special Rules Applicable to Owner-Employees. [Repealed]
- § 17101-17112.7(r). Treatment of Certain Total Distributions with Respect to Self-Employed Ind…
- § 17114. Prizes and Awards. [Repealed]
- § 17115-17116. Treatment of Bond Premiums in Case of Dealers in Tax-Exempt Securities. [Repeal…
- § 17117(a). Election to Include Loans in Income. [Repealed]
- § 17117(b). Effect of Election on Adjustments for Other Taxable Years. [Repealed]
- § 17117.5. Patronage Dividends. [Renumbered]
- § 17118. Salaries of Governmental Employees. [Repealed]
- § 17119. Presumption of Taxability. [Repealed]
- § 17120(a). General Rules Relating to Group-Term Life Insurance Purchased for Employees. [Repe…
- § 17120(b). Exceptions to the Rule of Inclusion. [Repealed]
- § 17120(c). Determination of Amount Equal to Cost of Group-Term Life Insurance. [Repealed]
- § 17122.5. Payments for or Reimbursements of Expenses of Moving from One Residence to Another …
- § 17123(a). Services of Child. [Repealed]
- § 17123(b). Compensation of Child. [Repealed]
▸Article 3. Items Specifically Excluded from Gross Income [Repealed]
Overview- § 17131-17132(a). Exclusion from Gross Income of Proceeds of Life Insurance Contracts Payable …
- § 17131-17132(b). Employees' Death Benefits. [Repealed]
- § 17133. Interest Payments. [Repealed]
- § 17134. Payment of Life Insurance Proceeds at a Date Later than Death. [Repealed]
- § 17135(a). Alimony, Etc., Payments. [Repealed]
- § 17135(b). Effective Date. [Repealed]
- § 17136. Gifts and Inheritances. [Repealed]
- § 17137. Interest on Obligations of the United States and Territories Thereof. [Repealed]
- § 17138. Compensation for Injuries or Sickness. [Repealed]
- § 17139(a). Amounts Attributable to Employer Contributions. [Repealed]
- § 17139(b). Amounts Expended for Medical Care. [Repealed]
- § 17139(c). Payments Unrelated to Absence from Work. [Repealed]
- § 17139(d). Wage Continuation Plans. [Repealed]
- § 17139(e). Accident and Health Plans. [Repealed]
- § 17140. Contributions by Employer to Accident and Health Plans. [Repealed]
- § 17141. Rental Value of Parsonages. [Repealed]
- § 17142(a). Income from Discharge of Indebtedness. [Repealed]
- § 17142(b). Making and Filing of Consent. [Repealed]
- § 17143. Exclusion from Gross Income of Lessor of Real Property of Value of Improvements Erect…
- § 17144-17145. Recovery of Certain Items Previously Deducted or Credited. [Repealed]
- § 17146. Military Exclusion. [Repealed]
- § 17146.5. Compensation of Members of the Armed Forces of the United States for Service in a C…
- § 17147. Mustering-Out Payments. [Repealed]
- § 17150(a). Exclusion of Amounts Received as a Scholarship or Fellowship Grant. [Repealed]
- § 17150(b). Limitations. [Repealed]
- § 17150(c). Definitions. [Repealed]
- § 17150(d). Items Not Considered as Scholarships or Fellowship Grants. [Repealed]
- § 17151. Meals and Lodging Furnished for the Convenience of the Employer. [Repealed]
- § 17153. Salaries and Other Income of Employees of Foreign Countries. [Repealed]
- § 17157. Applicable Rules Relating to Certain Reduced Uniformed Services Retirement Pay. [Repe…
- § 17158. Exclusion of Insurance Proceeds for Reimbursement of Certain Living Expenses. [Repeal…
- Article 4. Standard Deduction [Repealed]
▸Article 5. Deduction for Personal Exemptions [Repealed]
Overview- § 17181(a). Deductions for Personal Exemptions. [Repealed]
- § 17181(b). Additional Exemptions for Dependents. [Repealed]
- § 17182-17183(a). General Definition of a Dependent. [Repealed]
- § 17182-17183(b). Rules Relating to General Definition of Dependent. [Repealed]
- § 17184. Multiple Support Payments. [Repealed]
- § 17186. Determination of Tax Status. [Repealed]
▸Article 6. Itemized Deductions [Repealed]
Overview- § 17201. Disallowance of Expenses Incurred at Private Clubs Which Discriminate. [Repealed]
- § 17202(a). Business Expenses—in General. [Repealed]
- § 17202(b). Traveling Expenses. [Repealed]
- § 17202(c). Cost of Materials. [Repealed]
- § 17202(d). Repairs. [Repealed]
- § 17202(e). Expenses for Education. [Repealed]
- § 17202(f). Professional Expenses. [Repealed]
- § 17202(g). Compensation for Personal Services. [Repealed]
- § 17202(h). Treatment of Excessive Compensation. [Repealed]
- § 17202(i). Bonuses to Employees. [Repealed]
- § 17202(j). Certain Employee Benefits. [Repealed]
- § 17202(k). Rentals. [Repealed]
- § 17202(l). Expenses of Farmers. [Repealed]
- § 17202(m). Excepted Contributions. [Repealed]
- § 17202(n). Cross Reference. [Repealed]
- § 17202(o). Reporting and Substantiation of Traveling and Other Business Expenses of Employees…
- § 17202(p). Improper Payments to Officials or Employees of Foreign Countries. [Repealed]
- § 17202(q). Legislative Per Diem. [Repealed]
- § 17203. Deduction for Interest. [Repealed]
- § 17204. Federal Social Security Taxes and State Unemployment Insurance Contributions. [Repeal…
- § 17204(a). Deduction for Taxes. [Repealed]
- § 17204(b). Deduction Denied in Case of Certain Taxes. [Repealed]
- § 17204(c). Federal Stamp Taxes. [Repealed]
- § 17204(d). Taxes for Local Benefits. [Repealed]
- § 17204(e). Certain Retail Sales Taxes and Gasoline Taxes. [Repealed]
- § 17204(f). Federal Social Security Taxes and State Unemployment Insurance Contributions. [Ren…
- § 17204(g). Taxes of Shareholders Paid by Corporation. [Repealed]
- § 17205. Apportionment of Taxes on Real Property Between Seller and Purchaser. [Repealed]
- § 17205.5. Payments for Municipal Services in Atomic Energy Communities. [Repealed]
- § 17206(a). Losses. [Repealed]
- § 17206(b). Obsolescence of Nondepreciable Property. [Repealed]
- § 17206(c). Demolition of Buildings. [Repealed]
- § 17206(d). Decline in Value of Stock. [Repealed]
- § 17206(e). Worthless Securities. [Repealed]
- § 17206(f). Farming Losses. [Repealed]
- § 17206(g). Casualty Losses. [Repealed]
- § 17206(h). Theft Losses. [Repealed]
- § 17206(i). Sale of Residential Property. [Repealed]
- § 17206(j). Wagering Losses. [Repealed]
- § 17206.5. Election in Respect of Losses Attributable to a Disaster. [Repealed]
- § 17207(a). Bad Debts. [Repealed]
- § 17207(b). Evidence of Worthlessness. [Repealed]
- § 17207(c). Partial or Total Worthlessness. [Repealed]
- § 17207(d). Reserve for Bad Debts. [Repealed]
- § 17207(e). Nonbusiness Debts. [Repealed]
- § 17207(f). Sale of Mortgaged or Pledged Property. [Repealed]
- § 17207(g). Worthless Bonds Issued by an Individual. [Repealed]
- § 17207(h). Losses of Guarantors, Endorsers, and Indemnitors. [Repealed]
- § 17208. Depreciation Based on Class Lives. [Repealed]
- § 17209. Basis for Depreciation. [Repealed]
- § 17209(a). Agreement as to Useful Life and Rates of Depreciation. [Repealed]
- § 17209(b). Change Method. [Repealed]
- § 17210. Reduction of Salvage Value Taken into Account for Certain Personal Property. [Repealed]
- § 17211. Basis for Depreciation. [Repealed]
- § 17211.5. Life Tenants and Beneficiaries of Trusts and Estates. [Repealed]
- § 17211.6(a). Special Rules for Section 18212 Property. [Repealed]
- § 17211.6(b). Depreciation of New Section 18212 Property. [Repealed]
- § 17211.6(c). Residential Rental Property. [Repealed]
- § 17211.6(d). Property Constructed, Etc., Before January 1, 1971. [Repealed]
- § 17211.6(e). Depreciation of Used Section 18212 Property. [Repealed]
- § 17211.6(f). Depreciation of Used Residential Rental Property. [Repealed]
- § 17211.6(g). Special Operating Rules. [Repealed]
- § 17214. Charitable, Etc., Contributions and Gifts; Allowance of Deduction. [Repealed]
- § 17215. Charitable Deductions by Individuals; Limitations. [Repealed]
- § 17216. Unlimited Deduction for Individuals. [Repealed]
- § 17216.1. Disallowance of Certain Charitable Deductions. [Repealed]
- § 17217-17221(a). Amortizable Bond Premium. [Repealed]
- § 17217-17221(b). Determination of Bond Premium. [Repealed]
- § 17217-17221(c). Election with Respect to Taxable Bonds. [Repealed]
- § 17217-17221(d). Definition. [Repealed]
- § 17222. Circulation Expenditures. [Repealed]
- § 17223(a). Research and Experimental Expenditures; in General. [Repealed]
- § 17223(b). Definition of Research and Experimental Expenditures. [Repealed]
- § 17223(c). Treatment as Expenses. [Repealed]
- § 17223(d). Treatment as Deferred Expenses. [Repealed]
- § 17224(a). Soil and Water Conservation Expenditures; in General. [Repealed]
- § 17224(b). Definition of Soil and Water Conservation Expenditures. [Repealed]
- § 17224(c). Definition of “the Business of Farming.” [Repealed]
- § 17224(d). Definition of “Land Used in Farming.” [Repealed]
- § 17224(e). Adoption or Change of Method. [Repealed]
- § 17225. Nondeductible Expenses. [Repealed]
- § 17226. Amortization of Property Used for Smog Control. [Repealed]
- § 17227. Election to Amortize Trademark and Trade Name Expenditures. [Repealed]
- § 17228-17231(a). Depreciation or Amortization of Improvements on Leased Property and Cost of …
- § 17228-17231(b). Related Lessee and Lessor. [Repealed]
- § 17228-17231(c). Reasonable Certainty Test. [Repealed]
- § 17232(a). Expenditures by Farmers for Fertilizer, Etc. [Repealed]
- § 17232(b). Time and Manner of Making Election and Revocation. [Repealed]
- § 17233(a). Activities Not Engaged in for Profit. [Repealed]
- § 17233(b). Activity Not Engaged in for Profit Defined. [Repealed]
▸Article 7. Additional Itemized Deductions
Overview- § 17251. Allowance of Deductions. [Repealed]
- § 17252. Nontrade or Nonbusiness Expenses. [Repealed]
- § 17253-17256(a). Medical, Dental, Etc., Expenses for Taxable Years Beginning Prior to January…
- § 17253-17256(b). Medical, Dental, Etc., Expenses for Years Beginning on or After January 1, 1…
- § 17253-17256(c). Nonresidents. [Repealed]
- § 17259-17261. Adoption Expenses. [Repealed]
- § 17263. Periodic Alimony, Etc., Payments. [Repealed]
- § 17264-17265. Amounts Representing Taxes and Interest Paid to Cooperative Apartment Corporati…
- § 17266. Deduction for Moving Expenses Paid or Incurred in Taxable Years Beginning After Decem…
- § 17267.2-1. Recapture of Deduction for Qualified Property Previously Used in an Enterprise Zo…
▸Article 8. Items Not Deductible [Repealed]
Overview- § 17281. General Rule for Disallowance of Deductions. [Repealed]
- § 17282. Personal, Living, and Family Expenses. [Repealed]
- § 17283(a). Capital Expenditures; in General. [Repealed]
- § 17283(b). Examples of Capital Expenditures. [Repealed]
- § 17283(c). Election to Deduct or Capitalize Certain Expenditures. [Repealed]
- § 17284(a). Premiums on Life Insurance Taken Out in a Trade or Business. [Repealed]
- § 17284(b). Single Premium Life Insurance, Endowment, or Annuity Contracts. [Repealed]
- § 17285(a). Expenses Relating to Tax-Exempt Income. [Repealed]
- § 17285(b). Interest Relating to Tax-Exempt Income. [Repealed]
- § 17286. Taxes and Carrying Charges Chargeable to Capital Account and Treated as Capital Items…
- § 17287. Deductions Disallowed. [Repealed]
- § 17288. Relationship. [Repealed]
- § 17289. Constructive Ownership of Stock. [Repealed]
- § 17291. Items Attributable to an Unharvested Crop Sold with the Land. [Repealed]
- § 17292. Limitation on Deductions Allowable to Individuals in Certain Cases. [Repealed]
- § 17295. Life or Terminable Interests. [Repealed]
- § 17297. Illegal Activities. Denial of Deductions. [Repealed]
- § 17298. Tax-Free Covenant Bonds. [Repealed]
- Article 9. Deductions of Nonresidents [Repealed]
▸Subchapter 4. Corporate Distribution and Adjustments [Repealed]
Overview▸Article 1. Corporate Organizations and Reorganizations [Repealed]
▸Subchapter 5. Deferred Compensation [Repealed]
Overview- § 17501-17502.8(a). Qualified Pension, Profit-Sharing and Stock Bonus Plans. [Repealed]
- § 17501-17502.8(b). Impossibility of Diversion Under the Trust Instrument. [Repealed]
- § 17501-17502.8(c). Requirements as to Coverage. [Repealed]
- § 17501-17502.8(d). Discrimination as to Contributions or Benefits. [Repealed]
- § 17501-17502.8(e). Period for Which Requirements of Section 17501(c), (d), (e), and (f) Are A…
- § 17501-17502.8(f). Termination of a Qualified Plan. [Repealed]
- § 17501-17502.8(g). Forfeitures Under a Qualified Pension Plan. [Repealed]
- § 17501-17502.8(h). Custodial Accounts. [Repealed]
- § 17501-17502.8(i). Face-Amount Certificates—Non-Transferable Annuity Contracts. [Repealed]
- § 17501-17502.8(j). Definitions Relating to Plans Covering Self-Employed Individuals. [Repealed]
- § 17501-17502.8(k). General Rules Relating to Plans Covering Self-Employed Individuals. [Repea…
- § 17501-17502.8(l). Requirements for Qualification of Trusts and Plans Benefiting Owner-Employ…
- § 17501-17502.8(m). Excess Contributions on Behalf of Owner-Employees. [Repealed]
- § 17501-17502.8(n). Inclusion of Medical Benefits for Retired Employees in Qualified Pension o…
- § 17503. Taxability of Beneficiary Under a Trust Which Meets the Requirements of Section 17501…
- § 17504. Treatment of Beneficiary of a Trust Not Exempt Under Section 17631. [Repealed]
- § 17505. Taxability of Beneficiary of Certain Foreign Situs Trusts. [Repealed]
- § 17506. Effect of Section 17506. [Repealed]
- § 17507. Certain Plan Terminations. [Repealed]
- § 17511(a). Taxability of Beneficiary Under a Qualified Annuity Plan. [Repealed]
- § 17511(b). Capital Gains Treatment for Certain Distributions. [Repealed]
- § 17512. Taxability of Beneficiary Under a Nonqualified Annuity. [Repealed]
- § 17512(a). Taxability of Beneficiary Under Annuity Purchased by Section 23701d Organization o…
- § 17512(b). Taxability of Beneficiary Under a Nonqualified Annuity. [Repealed]
- § 17512(c). Taxability of Employee when Rights Under Contracts Purchased by Exempt Organizatio…
- § 17513-17520.6(a). Contributions of an Employer to an Employees' Trust or Annuity Plan and Co…
- § 17513-17520.6(b). Information to be Furnished by Employer Claiming Deductions. [Repealed]
- § 17513-17520.6(c). Contributions of an Employer to or Under an Employees' Pension Trust or An…
- § 17513-17520.6(d). Pension and Annuity Plans; Limitations Under Section 17514(a). [Repealed]
- § 17513-17520.6(e). Pension and Annuity Plans; Limitations Under Section 17514(b). [Repealed]
- § 17513-17520.6(f). Pension and Annuity Plans; Limitations Under Section 17514(c). [Repealed]
- § 17513-17520.6(g). Pension and Annuity Plans; Contributions in Excess of Limitations Under Se…
- § 17513-17520.6(h). Contributions of an Employer Under an Employees' Annuity Plan Which Meets …
- § 17513-17520.6(i). Contributions of an Employer to an Employees' Profit-Sharing or Stock Bonu…
- § 17513-17520.6(j). Profit-Sharing Plan of an Affiliated Group; Application of Section 17516(b…
- § 17513-17520.6(k). Trust Created or Organized Outside this State; Application of Section 1751…
- § 17513-17520.6(l). Contributions of an Employer Under a Plan that Does Not Meet the Requireme…
- § 17513-17520.6(m). Contributions of an Employer Where Deductions Are Allowable Under Section …
- § 17521. Method of Contribution, Etc., Having the Effect of a Plan; Effect of Section 17521. […
- § 17522. Certain Negotiated Plans; Effect of Section 17522. [Repealed]
- § 17523. Carryover of Unused Deductions: Effect of Section 17523. [Repealed]
- § 17524. Contributions on Behalf of a Self-Employed Individual to or Under a Pension, Annuity,…
- § 17526(a). Qualified Bond Purchase Plans. [Repealed]
- § 17526(b). Deduction of Contributions to Qualified Bond Purchase Plans. [Repealed]
- § 17526(c). Taxation of Retirement Bonds. [Repealed]
- § 17529. Definition of Earned Income. [Repealed]
- Article 2. Employee Stock Options [Repealed]
▸Subchapter 6. Accounting Periods and Methods of Accounting
Overview▸Article 1. Taxable Year for Which Deduction Taken [Repealed]
- Article 2. General Rule for Methods of Accounting [Repealed]
▸Article 3. Taxable Year for Which Items of Gross Income Included [Repealed]
Overview- § 17571(a). General Rule for Taxable Year of Inclusion. [Repealed]
- § 17571(b). Constructive Receipt of Income. [Repealed]
- § 17571(c). Long-Term Contracts. [Repealed]
- § 17571(d). Accounting for Redemption of Trading Stamps and Coupons. [Repealed]
- § 17577-17580(a). Installment Method of Reporting Income. [Repealed]
- § 17577-17580(b). Special Rules Applicable to Dealers in Personal Property. [Repealed]
- § 17577-17580(c). Special Rules Applicable to Casual Sales or Casual Disposition of Personal P…
- § 17577-17580(d). Sale of Real Property Involving Deferred Periodic Payments. [Repealed]
- § 17577-17580(e). Sale of Real Property Treated on Installment Method. [Repealed]
- § 17577-17580(f). Deferred-Payment Sale of Real Property Not on Installment Method. [Repealed]
- § 17577-17580(g). Change from Accrual to Installment Method by Dealers. [Repealed]
- § 17577-17580(h). Requirements for Adoption of or Change to Installment Method. [Repealed]
- § 17577-17580(i). Gain or Loss on Disposition of Installment Obligations. [Repealed]
- § 17577-17580(j). Effective Date. [Repealed]
- § 17581-17582. Obligations Issued at Discount. [Repealed]
▸Article 4. Taxable Year for Which Deduction Taken [Renumbered]
- Article 5. Inventories [Repealed]
- Article 6. Adjustments [Repealed]
▸Subchapter 7. Exempt Trusts and Common Trust Funds [Repealed]
Overview▸Article 1. Taxation of Business Income of Certain Exempt Trusts [Repealed]
Overview- § 17631-17632. Exemption from Taxation. [Repealed]
- § 17633-17640. Exceptions, Additions, and Limitations. [Repealed]
- § 17635-17637. Prohibited Transactions. [Repealed]
- § 17638. Future Status of Organization Denied Exemption. [Repealed]
- § 17639(a). Certain Loans by Employees' Trusts. [Repealed]
- § 17639(b). Requirements. [Repealed]
- § 17639(c). Effective Dates. [Repealed]
- § 17640. Loans to Employers Who Are Prohibited from Pledging Assets. [Repealed]
- § 17641. Trusts Benefiting Certain Owner-Employees. [Repealed]
- § 17645-17646. Definition of “Article 1 Lease.” [Repealed]
- § 17647. Article 1 Lease Indebtedness. [Repealed]
- § 17649(a). Lease Rents. [Repealed]
- § 17649(b). Article 1 Lease Deductions. [Repealed]
- Article 2. Deductions: Computation of Taxable Income [Repealed]
▸Article 3. Common Trust Funds [Repealed]
Overview- § 17671-17676(a). Common Trust Funds. [Repealed]
- § 17671-17676(b). Income of Participants in Common Trust Fund. [Repealed]
- § 17671-17676(c). Computation of Common Trust Fund Income. [Repealed]
- § 17671-17676(d). Admission and Withdrawal of Participants in the Common Trust Fund. [Repealed]
- § 17677. Returns of Common Trust Funds. [Repealed]
▸Subchapter 8. Natural Resources [Repealed]
▸Subchapter 9. Estates, Trusts, Beneficiaries and Decedents
Overview▸Article 1. General Rules for Taxation of Estates and Trusts
Overview- § 17731(a). Scope of Chapter 9. [Repealed]
- § 17731(b). Scope of Articles 1, 2, 3, and 4. [Repealed]
- § 17731(c). Imposition of Tax; Application of Tax. [Repealed]
- § 17731(d). Gross Income of Estates and Trusts. [Repealed]
- § 17731(e). Computation and Payment of Tax; Deductions and Credits of Estates and Trusts. [Rep…
- § 17731(f). Filing of Returns and Payment of the Tax. [Repealed]
- § 17731(g). Termination of Estates and Trusts. [Repealed]
- § 17733. Deduction for Personal Exemption of Estates and Trusts. [Repealed]
- § 17734(a). Charitable Contributions Deduction. [Repealed]
- § 17734(b). Reduction of Charitable Contributions Deductions by Exempt Income. [Repealed]
- § 17734(c). Capital Gains Included in Charitable Contribution. [Repealed]
- § 17734(d). Cross Reference. [Repealed]
- § 17735. Depreciation and Depletion. [Repealed]
- § 17736. Amortization of Emergency Facilities. [Repealed]
- § 17737(a). Excess Deductions on Termination of an Estate or Trust. [Repealed]
- § 17737(b). Meaning of “Beneficiaries Succeeding to the Property of the Estate or Trust.” [Rep…
- § 17737(c). Allocation. [Repealed]
- § 17738. Disallowance of Standard Deduction. (Cross Reference.) [Repealed]
- § 17739(a). Distributable Net Income; Deduction for Distributions; in General. [Repealed]
- § 17739(b). Deduction for Distributions. [Repealed]
- § 17739(c). Deduction for Personal Exemption. [Repealed]
- § 17739(d). Capital Gains and Losses. [Repealed]
- § 17739(e). Extraordinary Dividends and Taxable Stock Dividends. [Repealed]
- § 17739(f). Tax-Exempt Interest. [Repealed]
- § 17740(a). Definition of “Income.” [Repealed]
- § 17740(b). Dividends Allocated to Corpus. [Repealed]
- § 17741(a). Definition of “Beneficiary.” [Repealed]
- § 17741(b). Illustration of the Provisions of Sections 17739 to 17740, Inclusive. [Repealed]
- § 17742-17745(a). Taxability of Estates, Trusts, and Beneficiaries. [Repealed]
- § 17742-17745(b). Taxes Are Charged on Corpus-Liability of Fiduciary. [Repealed]
- § 17742-17745(c). Income Taxable to Beneficiaries of Estate or Trust if Taxes Are Unpaid. [Rep…
- § 17742-17745(d). Estates and Trusts Taxable as Separate Entities. [Repealed]
- § 17742-17745(e). Massachusetts or Business Trusts. [Repealed]
- § 17742-17745(f). Estates of Infants and Other Wards. [Repealed]
- § 17742. Taxability of Estates.
- § 17743. Taxability of Trust Dependent upon Residence of Fiduciary.
- § 17744. Taxability of Trust Dependent upon Residence of Beneficiary.
- § 17746(a). Disallowance of Double Deductions; in General. [Repealed]
- § 17746(b). Deductions Included. [Repealed]
- Article 2. Trusts Which Distribute Current Income Only [Repealed]
- Article 3. Estates or Trusts Which May Accumulate Income or Which Distribute Corpus [Repealed]
- Article 4. Treatment of Excess Distributions by Trusts [Repealed]
- Article 5. Grantor and Others Treated as Substantial Owners [Repealed]
- Article 6. Miscellaneous [Repealed]
- Article 7. Income in Respect of Decedents [Repealed]
- Subchapter 10. Partners and Partnerships [Repealed]
▸Subchapter 10.6. Tax and Fees on Limited Liability Companies
▸Subchapter 11. Gross Income of Nonresidents
Overview- § 17951-1. Gross Income of Nonresidents.
- § 17951-2. Income from Sources Within this State.
- § 17951-3. Income from Real or Tangible Personal Property.
- § 17951-4. Income from a Business, Trade or Profession.
- § 17951-5. Wages, Salaries and Other Compensation for Personal Services Performed in this State.
- § 17951-6. Income from a Covenant Not to Compete.
- § 17952. Income from Intangible Personal Property.
- § 17953. Nonresident Beneficiaries.
▸Subchapter 12. Credit for Taxes Paid
Overview- § 18000-1. Credit for Taxes Paid to Another State.
- § 18001-2. Limitations on Credit of Resident Taxpayers.
- § 18002. Limitations on Credit of Nonresident Taxpayers. [Repealed]
- § 18003-18004. Credit for Estates and Trusts. [Repealed]
- § 18005. Credit for Resident Beneficiary of an Estate or Trust. [Repealed]
- § 18006-18009. Refund After Credit. [Repealed]
- Subchapter 13. Gain or Loss on Disposition of Property [Repealed]
- Subchapter 14. Capital Gains and Losses [Repealed]
- Subchapter 15. Readjustment of Tax Between Years and Special Limitations [Repealed]
- Subchapter 17. Returns [Repealed]
- Subchapter 18. Payments and Assessments [Repealed]
- Subchapter 19. Collection of Tax [Repealed]
- Subchapter 20. Overpayments and Refunds [Repealed]
- Subchapter 21. Administration of Tax [Repealed]
▸Chapter 2.6. Administration of Franchise and Income Tax
Overview▸Subchapter 1. General Provisions
▸Subchapter 2. Returns
Overview▸Article 1. Individuals and Fiduciaries
Overview- § 18501. Returns, Married Couples.
- § 18505-1. Fiduciary Returns.
- § 18505-2. Return by Guardian or Committee.
- § 18505-3. Return by Receiver.
- § 18505-4. Time for Filing Returns of Decedents, and Returns for Year in Which an Estate is Cl…
- § 18522. Joint Return After Filing Separate Returns.
- § 18523. Effect on Joint Return of Elections Made in Separate Returns.
- § 18526. When Joint Return May Not be Made.
- § 18530. Penalties Imposed when Amount on Joint Return Exceeds Amounts on Separate Returns.
- § 18566. Time for Filing Returns.
- § 18567. Automatic Extension of Time for Filing Returns by Individuals, Fiduciaries, and Partn…
- Article 2. Banks and Corporations [Reserved.]
- Article 3. General Provisions Applicable to All Persons [Reserved.]
▸Article 4. Information Returns
Overview- § 18631-18681(a). Payments of Interest or Dividends.
- § 18631-18681(b). Payments of Salaries, Interest, Rents, Royalties, and Other Fixed or Determi…
- § 18631-18681(c). Time and Place for Filing Returns.
- § 18634. Domestic Disclosure Spreadsheet and List of Related Entities. [Repealed]
- § 18634-1. List of Related Entities. [Repealed]
- § 18640. Returns of Information as to Patronage Dividends, Rebates, or Refunds.
- § 18641. Information Returns of Brokers. [Repealed]
- § 18642. Real Property Transfer Information Returns.
▸Article 5. Withholding
Overview- § 18662-0. Table of Contents — Regulation Sections 18662–1 Through 18662–8.
- § 18662-1. Withholding — Generally.
- § 18662-2. Definitions.
- § 18662-3. Real Estate Withholding.
- § 18662-4. Withholding on Payments (Nonresident Individuals and Non-California Business Entiti…
- § 18662-5. Other Types of Payments and Withholding Obligations.
- § 18662-6. Nonresident Withholding, Entertainers, Athletes, and Speakers.
- § 18662-7. Certificates of Residence. [Repealed]
- § 18662-8. Reporting and Remitting Amounts Withheld, Penalties, and Interest; Other Procedures.
- § 18662-11. Withholding Procedure — Corporations Withholding on Current Income. [Repealed]
- § 18662-12. Income Subject to Withholding, Requirements for Withholding, and Amount to be With…
- § 18662-13. Corporations Subject to Withholding. [Repealed]
- § 18662-14. Interpleader Action by Withholding Agent. [Repealed]
- § 18663. Withholding Tables.
- § 19002. Credit for Tax Withheld.
- Subchapter 3. Voluntary Contributions [Reserved.]
▸Subchapter 4. Payments and Assessments
Overview- Article 1. Payment of Tax by All Persons [Reserved.]
- Article 4. Assessments Against Persons Secondarily Liable [Reserved.]
- Article 5. Jeopardy Assessments [Reserved.]
- Article 6. Interest [Reserved.]
▸Article 7. Penalties and Additions to Tax
- Article 8. Voluntary Disclosure Program for Business Entities [Reserved.]
▸Article 9. Public Disclosure of Tax Delinquencies
▸Subchapter 5. Collection of Tax
Overview- Article 1. Judgment for Tax [Reserved.]
- Article 2. Lien of Tax [Reserved.]
▸Article 3. Warrant for Collection of Tax
▸Article 4. Miscellaneous Provisions
- Article 5. Collection of Child Support [Reserved.]
- Article 5.5. Collection of Amounts Imposed by a Court [Reserved.]
- Article 6. Collections for the Department of Industrial Relations [Reserved.]
▸Article 6.1. The Referral and Hearings on Appeals of Penalties Imposed by the Calsavers Retire…
▸Subchapter 6. Overpayments and Refunds
▸Subchapter 7. Administration of Tax
Overview▸Article 1. Powers and Duties of Franchise Tax Board
- Article 2. Disclosure of Information [Reserved.]
- Article 3. Tax Forms [Reserved.]
▸Article 4. Tax Service Fees
- Subchapter 8. Disposition of Proceeds [Reserved.]
- Subchapter 9. Violations [Reserved.]
- Subchapter 10. Res Judicata [Reserved.]
▸Chapter 2.7. Senior Citizens Property Tax Assistance
- Chapter 3. Bank and Corporation Tax [Repealed]
- Chapter 3.1. Taxpayer Bill of Rights [Reserved.]
▸Chapter 3.5. Bank and Corporation Tax
Overview▸Subchapter 1. General Provisions and Definitions
Overview- Article 1. General Provisions [Repealed]
▸Article 2. Definitions
Overview- § 23037. “Taxpayer,” Defined.
- § 23038(a). “Corporation” Defined.
- § 23038(b). Associations. [Repealed]
- § 23038(b)-1. Classification of Organizations for California Income and Franchise Tax Purposes.
- § 23038(b)-2. Business Entities; Definitions.
- § 23038(b)-3. Classification of Certain Business Entities.
- § 23038(b)-5. Domestic and Foreign Business Entities.
- § 23040. Income from Sources Within this State.
- § 23040(a). Income from Sources Within this State. [Renumbered]
- § 23040(b). Application of Bank and Corporation Tax Law to Activities of Foreign Corporations …
- § 23041-23042. “Taxable Year” and “Income Year”—Defined. [Repealed]
▸Subchapter 2. The Bank and Corporation Franchise Tax
Overview▸Article 1. Definitions and General Provisions
▸Article 2. Tax on General Corporations
▸Article 3. Tax on Banks and Financial Corporations
▸Article 4. Commencing Corporations
▸Article 5. Reorganization of Corporations [Repealed]
▸Article 6. Corporations Resuming Business
- Article 7. Suspension and Revivor [Repealed]
▸Article 8. Dissolution or Withdrawal
- Article 9. Affiliated Railroads [Repealed]
▸Subchapter 3. Corporation Income Tax
Overview▸Article 1. Imposition of Tax
▸Article 3. Tax Credits
Overview- § 23636-0. Table of Contents.
- § 23636-1. The Joint Strike Fighter (JSF) Wage Credit.
- § 23636-2. Definitions.
- § 23636-3. Qualified Taxpayer.
- § 23636-4. Qualified Wages.
- § 23636-5. Qualified Employee.
- § 23636-6. JSF Contract Bidding.
- § 23636-7. JSF Wage Credit Carryforwards.
- § 23636-8. Recordkeeping Requirements.
- § 23636-9. Miscellaneous Provisions.
- § 23637-0. Table of Contents.
- § 23637-1. The Joint Strike Fighter (JSF) Property Credit.
- § 23637-2. Definitions.
- § 23637-3. Qualified Taxpayer.
- § 23637-4. Qualified Costs.
- § 23637-5. Qualified Property.
- § 23637-6. Leasing.
- § 23637-7. JSF Contract Bidding.
- § 23637-8. Recapture Rules.
- § 23637-9. JSF Property Credit Carryforwards.
- § 23637-10. Recordkeeping Requirements.
- § 23637-11. Miscellaneous Provisions.
- § 23649-0. Table of Contents.
- § 23649-1. The Manufacturers' Investment Credit.
- § 23649-2. Definitions.
- § 23649-3. Qualified Taxpayer.
- § 23649-4. Qualified Costs.
- § 23649-5. Qualified Property.
- § 23649-6. Leasing.
- § 23649-7. [Reserved].
- § 23649-8. Recapture Rules.
- § 23649-9. MIC Carryforwards.
- § 23649-10. Recordkeeping Requirements.
- § 23649-11. Miscellaneous Provisions.
- § 23663-1. Definitions.
- § 23663-2. Assignor Has Less Credits than Assigned.
- § 23663-3. Other Defective Assignments.
- § 23663-4. Correction of Error.
- § 23663-5. Special Rules.
- § 23663-6. Corporate Reorganizations and Other Corporate Restructurings.
▸Subchapter 4. Exempt Corporations
Overview▸Article 1. Exemptions from Franchise or Corporate Tax
Overview- § 23701. Exemption from Taxation.
- § 23701a. Labor, Agricultural, and Horticultural Organizations. [Repealed]
- § 23701b. Fraternal Beneficiary Societies. [Repealed]
- § 23701c. Cemetery Companies and Crematoriums. [Repealed]
- § 23701d. Religious, Charitable, Scientific, Literary, Educational Organizations and Preventio…
- § 23701e. Business Leagues. [Repealed]
- § 23701f. Dedication of Assets.
- § 23701g. Social and Recreation Organizations. [Repealed]
- § 23701h. Title Holding Corporations. [Repealed]
- § 23701i. Voluntary Employees' Beneficiary Association. [Repealed]
- § 23701k. Religious or Apostolic Associations or Corporations. [Repealed]
- § 23701l. Fraternal Society. [Repealed]
- § 23701m. Diversified Management Corporations. [Repealed]
- § 23701n(1). Supplemental Unemployment Benefit Trust. [Repealed]
- § 23701n(2). General Rules. [Repealed]
- § 23701n(3). Relation to Other Sections of the Code. [Repealed]
- § 23701r. Support of Political Candidates. [Repealed]
- § 23701s. Certain Funded Pension Trusts. [Repealed]
- § 23702. Feeder Organizations. [Repealed]
- § 23703. Loss of Exemption for Failure to Register or File Periodic Reports with Attorney Gene…
- § 23707. Termination of a Private Foundation.
- § 23708. Classification as a Private Foundation.
- § 23709. Definition of a Private Foundation. [Repealed]
▸Article 2. Taxation of Business Income of Most Exempt Organizations
Overview- § 23731. Imposition of Rates of Tax.
- § 23732-1. Definition. [Repealed]
- § 23732-2. Definition Applicable to Taxable Years Beginning Before December 13, 1967. [Repealed]
- § 23732-3. Modifications. [Repealed]
- § 23733. Special Rules Applicable to Partnerships. [Repealed]
- § 23734-23734a(1). Definition of Unrelated Trade or Business. [Repealed]
- § 23734-23734a(2). Definition of Unrelated Trade or Business Applicable to Taxable Years Begin…
- § 23735(a)(1). Unrelated Debt-Financed Income and Deductions. [Repealed]
- § 23735(a)(2). Article 2 Lease Rents and Deductions for Taxable Years Beginning Before January…
- § 23735(b)(1). Definition of Debt-Financed Property. [Repealed]
- § 23735(c)(1). Acquisition Indebtedness. [Repealed]
- § 23735(d)(1). Basis of Debt-Financed Property Acquired in Corporate Liquidation. [Repealed]
- § 23735(e)(1). Allocation Rules. [Repealed]
- § 23735(f)(1). Definition of Article 2 (Business Lease). [Repealed]
- § 23735(g)(1). Article 2 Lease Indebtedness. [Repealed]
- § 23736-23736.4(a). Denial of Exemption to Organizations Engaged in Prohibited Transactions. […
- § 23736-23736.4b. Future Status of Organization Denied Exemption. [Repealed]
- § 23736-23736.4c. Disallowances of Certain Charitable, Etc., Deductions. [Repealed]
- § 23737. Denial of Exemption Under Section 23701d in the Case of Certain Organizations Accumul…
▸Article 3. Returns, Revocation and Suspension of Exempt Organizations
Overview- § 23771. Unrelated Business Income Returns—Exempt Organizations.
- § 23772. Information Returns and Statements.
- § 23775. Suspension of Exempt Corporate Status.
- § 23776. Relief from Suspension Imposed Under Section 23775.
- § 23777. Revocation of Exempt Status.
- § 23778. Relief from Revocation of Exempt Status.
- Subchapter 5. Computation of Tax when Law Changed [Repealed]
▸Subchapter 6. Gross Income
Overview▸Article 1. Definitions
Overview- § 24271(a). Gross Income. [Repealed]
- § 24271(b). Gross Income Derived from Business. [Repealed]
- § 24271(c). Gross Income of Farming Corporations. [Repealed]
- § 24271(d). Gains Derived from Dealings in Property.
- § 24271(e). Interest.
- § 24271(f). Rents and Royalties. [Repealed]
- § 24271(g). Dividends. [Repealed]
- § 24271(h). Income from Discharge of Indebtedness.
- § 24272. Gross Income—Chapter 2. [Repealed]
- § 24273(a). Election to Consider Commodity Credit Corporation Loans as Income.
- § 24273(b). Effect of Election to Consider Commodity Credit Loans as Income.
- § 24273.5. Patronage Dividends.
▸Article 2. Exclusions
Overview- § 24302. Life Insurance Payments Made Other than by Reason of Death of Insured. [Repealed]
- § 24305. Life Insurance Payments Made by Reason of Death of Insured.
- § 24307(a). Income from Discharge of Indebtedness. [Repealed]
- § 24307(b). Making and Filing of Consent. [Repealed]
- § 24307(c). Income from Discharge of Indebtedness of Railroad Corporations. [Repealed]
- § 24308. Cancellation of Indebtedness by Stockholder. [Repealed]
- § 24309. Exclusion from Gross Income of Lessor of Real Property of Value of Improvements Erect…
- § 24310. Recovery of Certain Items Previously Deducted or Credited. [Repealed]
▸Subchapter 7. Net Income
Overview▸Article 1. Deductions
Overview- § 24343. Disallowance of Expenses Incurred at Private Clubs Which Discriminate. [Repealed]
- § 24344(a). Interest Deduction in General.
- § 24344(b). Deduction for Bond Discount. [Repealed]
- § 24344(c). Offset of Interest Expense Incurred for Foreign Investment.
- § 24345-1. Deduction for Taxes or Licenses in General.
- § 24345-2. Taxes for Local Benefits.
- § 24345-3. Federal Stamp Taxes.
- § 24345-4. Sales and Gasoline Taxes.
- § 24345-5. Federal Social Security Taxes and State Unemployment Insurance Contributions.
- § 24345-6. Taxes of Shareholder Paid by Corporation.
- § 24345-7. Foreign Taxes.
- § 24347-1. Losses. [Repealed]
- § 24347-2. Obsolescence of Nondepreciable Property. [Repealed]
- § 24347-3. Demolition of Buildings. [Repealed]
- § 24347-4. Decline in Value of Stock. [Repealed]
- § 24347-5. Worthless Securities. [Repealed]
- § 24347-6. Losses of Farming Corporations. [Repealed]
- § 24347-7. Casualty Losses. [Repealed]
- § 24347-8. Theft Losses. [Repealed]
- § 24348(a). Bad Debt Deduction for Building and Loan Associations. [Repealed]
- § 24348(b). Bad Debt Deduction for Banks and Savings and Loan Associations. [Repealed]
- § 24348(c). Taxability of Bad Debt Reserves of Taxpayers Who Cease to be Subject to Tax.
- § 24348(d). Bad Debts. [Repealed]
- § 24348(e). Evidence of Worthlessness. [Repealed]
- § 24348(f). Partial or Total Worthlessness. [Repealed]
- § 24348(g). Reserve for Bad Debts. [Repealed]
- § 24348(h). Sale of Mortgaged or Pledged Property. [Repealed]
- § 24349(a). Depreciation in General.
- § 24349(b). Tangible Property.
- § 24349(c). Intangibles.
- § 24349(d). Leased Property.
- § 24349(e). Apportionment of Basis.
- § 24349(f). Depreciation in Special Cases.
- § 24349(g). Accounting for Depreciable Property.
- § 24349(h). Retirements.
- § 24349(i). Obsolescence.
- § 24349(j). when Depreciation Deduction is Allowable.
- § 24349(k). Method of Computing Depreciation.
- § 24349(k)(1). Adjustment for Federal Investment Credit. [Repealed]
- § 24349(l). Depreciation Based on Class Lives.
- § 24349(m). Change in Method. [Repealed]
- § 24349(n). Basis for Depreciation.
- § 24349(o). Depreciation of Improvements in the Case of Mines, Etc.
- § 24351. Agreement as to Useful Life and Rates of Depreciation. [Repealed]
- § 24352. Change in Method.
- § 24355(a). Amortization of Emergency Facilities. [Repealed]
- § 24355(b). Amortization of Grain Storage Facilities. [Repealed]
- § 24356(a). Additional First-Year Depreciation Allowance.
- § 24356-1. Dollar Limitation.
- § 24356(c). Definitions and Special Rules.
- § 24356(d). Time and Manner of Making Election.
- § 24356.1(a). Change from Retirement to Straight-Line Method of Computing Depreciation. [Repea…
- § 24356.1(b). Basis Adjustments for Taxable Years Beginning on or After 1959 Adjustment Dates.…
- § 24356.1(c). Basis Adjustments for Taxable Years Between Changeover Date and 1959 Adjustment …
- § 24356.7-1. Recapture of Deduction for Qualified Property Previously Used in an Enterprise Zo…
- § 24357-1. Charitable, Etc., Contributions and Gifts; Allowance of Deduction.
- § 24357-2. Contributions or Gifts by Banks and Corporations.
- § 24360-24363(a). Amortizable Bond Premium.
- § 24360-24363(b). Determination of Bond Premium.
- § 24360-1. Election with Respect to Taxable Bonds.
- § 24360-24363(d). Definition.
- § 24364. Circulation Expenditures.
- § 24365-24368(a). Research and Experimental Expenditures; in General.
- § 24365-24368(b). Definition of Research and Experimental Expenditures.
- § 24365-24368(c). Treatment as Expenses.
- § 24365-24368(d). Treatment as Deferred Expenses.
- § 24368.1. Election to Amortize Trademark and Trade Name Expenditures.
- § 24369(a). Soil and Water Conservation Expenditures.
- § 24369(b). Definition of Soil and Water Conservation Expenditures. [Repealed]
- § 24369(c). Definition of “the Business of Farming.” [Repealed]
- § 24369(d). Definition of “Land Used in Farming.” [Repealed]
- § 24369(e). Adoption or Change in Method. [Repealed]
- § 24377(a). Expenditures by Farmers for Fertilizer, Etc.
- § 24377(b). Time and Manner of Making Election and Revocation.
▸Article 2. Special Deductions
Overview- § 24401. Allowance of Special Deductions. [Repealed]
- § 24402. Dividends, Extent Deductible.
- § 24404. Cooperative Associations.
- § 24405. Cooperative or Mutual Associations Not Principally Engaged in Selling Tangible Person…
- § 24407-24409. Election to Amortize Organizational Expenditures.
- § 24411. Deduction for Certain Dividends.
▸Article 3. Items Not Deductible
Overview- § 24421. General Rule for Disallowance of Deductions. [Repealed]
- § 24422(a). Capital Expenditures in General. [Repealed]
- § 24422(b). Examples of Capital Expenditures. [Repealed]
- § 24422(c). Election to Deduct or Capitalize Certain Expenditures. [Repealed]
- § 24423. Intangible Drilling and Development Costs in the Case of Oil and Gas Wells.
- § 24424(a). Premiums on Life Insurance Taken Out in a Trade or Business. [Repealed]
- § 24424(b). Single Premium Life Insurance, Endowment, or Annuity Contracts. [Repealed]
- § 24424(c). Other Life Insurance, Endowment, or Annuity Contracts. [Repealed]
- § 24425. Expenses Relating to Tax-Exempt Income. [Repealed]
- § 24426(a). Taxes and Carrying Charges Chargeable to Capital Account and Treated as Capital It…
- § 24427. Deductions Disallowed. [Repealed]
- § 24428. Relationships. [Repealed]
- § 24429. Constructive Ownership of Stock. [Repealed]
- § 24430. Amount of Gain Where Loss Previously Disallowed. [Repealed]
- § 24431-24433(a). Meaning and Use of Terms. [Repealed]
- § 24431-24433(b). Purpose and Scope of Sections 24431, 24432 and 24433. [Repealed]
- § 24431-24433(c). Instances in Which Section 24431 Disallows a Deduction or Other Allowance. I…
- § 24431-24433(d). Power of Franchise Tax Board to Allocate Deduction or Allowance in Part. [Re…
- § 24431-24433(e). Presumption in Case of Disproportionate Purchase Price. [Repealed]
- § 24436. Illegal Activities—Denial of Deductions.
- § 24465-3. Annual Statement.
- Subchapter 8. Corporate Distributions and Adjustments [Repealed]
- Subchapter 9. Corporate Liquidations [Repealed]
- Subchapter 10. Corporate Organizations and Reorganizations [Repealed]
- Subchapter 11. Insolvency Reorganizations [Repealed]
- Subchapter 12. Pension Plan [Repealed]
▸Subchapter 13. Accounting Periods and Methods of Accounting
Overview- Article 2. Methods of Accounting [Repealed]
▸Article 3. Year of Inclusion
Overview- § 24661(a). General Rule for Income Year of Inclusion. [Repealed]
- § 24661(b). Constructive Receipt of Income. [Repealed]
- § 24661(c). Long-Term Contracts. [Repealed]
- § 24661(d). Accounting for Redemption of Trading Stamps and Coupons. [Repealed]
- § 24667-24673.5(a). Installment Method of Reporting Income. [Repealed]
- § 24667-24673.5(b). Special Rules Applicable to Dealers in Personal Property. [Repealed]
- § 24667-24673.5(c). Special Rules Applicable to Casual Sales or Casual Dispositions of Persona…
- § 24667-24673.5(d). Sale of Real Property Involving Deferred Periodic Payments. [Repealed]
- § 24667-24673.5(f). Deferred Payment Sale of Real Property Not on Installment Method. [Repealed]
- § 24667-24673.5(h). Requirements for Adoption of or Change to Installment Method. [Repealed]
- § 24674 Obligations Issued at Discount.
- § 24676(a). Treatment of Prepaid Subscription Income. [Repealed]
- § 24676(b). Scope of Election Under Section 24676. [Repealed]
- § 24676(c). Method of Allocation. [Repealed]
- § 24676(d). Cessation of Taxpayer's Liability. [Repealed]
- § 24676(e). Definitions and Other Rules. [Repealed]
- § 24676(f). Time and Manner of Making Election. [Repealed]
- Article 4. Year of Deduction [Repealed]
- Article 5. Inventories [Repealed]
- Subchapter 14. Natural Resources [Repealed]
▸Subchapter 15. Gain or Loss on Disposition of Property
Overview- Article 1. Computation of Gain or Loss [Repealed]
- Article 2. Basis for Computation of Gain or Loss [Repealed]
- Article 3. Nontaxable Exchanges [Repealed]
▸Article 4. Special Rule for Basis
Overview- § 24961 Basis of Property Acquired During Affiliation.
- § 24962(a). Basis of Property Established by Revenue Act of 1932. [Repealed]
- § 24962(b). Basis of Property Established by Revenue Act of 1934. [Repealed]
- § 24962(d). Basis of Stock Rights Acquired Before January 1, 1955. [Repealed]
- § 24963. Property Acquired Before March 1, 1913. [Repealed]
- § 24965. Certain Stock of Federal National Mortgage Association. [Repealed]
- § 24971(a). Gain from Sale or Exchange to Effectuate Policies of Federal Communications Commis…
- § 24971(b). Nature and Effect of Election. [Repealed]
- § 24971(c). Reduction of Basis of Property Pursuant to Election Under Section 24971. [Repealed]
- § 24971(d). Manner of Election. [Repealed]
- § 24981-24988. Distributions Pursuant to Order of the Federal Securities Exchange Commission. …
- Article 5. Wash Sales of Stock or Securities [Repealed]
- Article 6. Distributions Pursuant to Bank Holding Company Act of 1956 [Repealed]
- Subchapter 16. War Loss Recoveries [Repealed]
▸Subchapter 17. Allocation of Income
Overview▸Article 1. General Provisions
Overview- § 25101. Allocation of Income.
- § 25101.3. Air Transportation Companies — Property Factor for Allocation and Apportionment of …
- § 25106.5-0. Table of Contents.
- § 25106.5.
- § 25106.5-1. Intercompany Transactions.
- § 25106.5-2. Capital, Section 1231 of the Internal Revenue Code, and Involuntary Conversion Ga…
- § 25106.5-3. Accounting Methods and Elections.
- § 25106.5-4. Fiscalization.
- § 25106.5-5. Interest Offset.
- § 25106.5-6. California Source Carryover Items (Reserved).
- § 25106.5-7. Charitable Contributions (Reserved).
- § 25106.5-8. Alternative Minimum Tax (Reserved).
- § 25106.5-9. Partial Combined Reporting Periods.
- § 25106.5-10.
- § 25106.5-11. Election to File a Group Return.
- § 25110. Water's-Edge Group.
- § 25111. Water's-Edge Election.
- § 25111-1. Water's-Edge Election and Changes for Income Years Beginning Prior to January 1, 19…
- § 25111.1. Rescission of Existing Water's-Edge Elections. [Repealed]
- § 25112. Penalties for Failure to Supply Information or Documents.
- § 25113. Water's-Edge Election.
- § 25114. Presumptions Arising from Federal Audits.
- § 25115. Election Fee. [Repealed]
- Article 2. Uniform Division of Income for Tax Purposes Act [Repealed]
▸Article 2.5. Uniform Division of Income for Tax Purposes Act
Overview- § 25120. Definition of Business and Nonbusiness Income.
- § 25121. Application of the Uniform Division of Income for Tax Purposes Act.
- § 25122. When Taxpayer is Taxable in Another State.
- § 25128. Apportionment of Business Income.
- § 25128-1. Extractive Business Activity.
- § 25128-2. Agricultural Business Activity.
- § 25128.5. Single-Sales Factor Formula Election.
- § 25129. Property Factor.
- § 25130. Property Factor. Valuation of Owned and Rented Property.
- § 25131. Property Factor. Averaging Property Values.
- § 25132. Payroll Factor.
- § 25133. Payroll Factor. Compensation Paid in this State.
- § 25134. Sales Factor.
- § 25135. Sales Factor. Sales of Tangible Personal Property.
- § 25136. Sales Factor. Sales Other than Sales of Tangible Personal Property in this State.
- § 25136-2. Sales Factor. Sales Other than Sales of Tangible Personal Property in this State.
- § 25137. Other Apportionment Methods.
- § 25137-1. Apportionment and Allocation of Partnership Income.
- § 25137-2. Contractors — Apportionment of Income, Long-Term Contracts.
- § 25137-3. Franchisors—Allocation and Apportionment of Income.
- § 25137-4-1. Banks and Financial Corporations—Allocation and Apportionment of Income—for Incom…
- § 25137-4.2. Banks and Financial Corporations—Allocation and Apportionment of Income.
- § 25137-5. Commercial Fishing—Allocation and Apportionment of Income.
- § 25137-6. Combined Reports Including Foreign Country Operations. [Renumbered]
- § 25137-7. Air Transportation Companies—Allocation and Apportionment of Income.
- § 25137-8. Motion Picture and Television Film Producers and Television Networks—Apportionment …
- § 25137-8.1. Motion Picture and Television Film Producers and Television Networks — Apportionm…
- § 25137-8.2. Motion Picture and Television Film Producers, Distributors, and Television Networ…
- § 25137-9. Railroads—Allocation and Apportionment of Income.
- § 25137-10. Combination of General (Non-Financial) and Financial Corporations.
- § 25137-11. Allocation and Apportionment of Income of Trucking Companies.
- § 25137-12. Print Media.
- § 25137-14. Mutual Fund Service Providers and Asset Management Service Providers.
- § 25137-15. Apportionment and Allocation of Income of Space Transportation Companies.
- § 25139. Title and Effective Date.
- Subchapter 18. Renegotiations [Repealed]
- Subchapter 19. Returns and Payments [Repealed]
- Subchapter 20. Assessments [Repealed]
- Subchapter 21. Interest, Additions to Tax and Penal Provisions [Repealed]
- Subchapter 22. Refunds and Credits [Repealed]
- Subchapter 23. Collection of Tax [Repealed]
- Subchapter 24. Administration of Tax [Repealed]
▸Chapter 4. Individual Shared Responsibility Penalty
Overview- § 26000.61000. Individual Shared Responsibility Penalty — Definitions.
- § 26000.61005. Information Return Reporting.
- § 26000.61010. Imposition of the Individual Shared Responsibility Penalty.
- § 26000.61015. Indexing of Applicable Dollar Amount.
- § 26000.61020. Exemptions.
- § 26000.61023. Short Coverage Gaps.
- § 26000.61025. Collection of Penalty.