Chapter 2.5. Personal Income Tax (Taxable Years Beginning After 12–31–54)›Subchapter 3. Computation of Taxable Income

Article 1. Definitions of Gross Income, Adjusted Gross Income, and Taxable Income…

California Code of Regulations, Title 18 — Division 3. Franchise Tax Board · 2026 edition · updated 2026-10-05 · California

Source: https://govt.westlaw.com/calregs/Browse/Home/California/CaliforniaCodeofRegulations?guid=IED4324B04C8311EC89E5000D3A7C4BC3&originationContext=documenttoc&transitionType=Default&contextData=(sc.Default)

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▸Contents — California Code of Regulations, Title 18 — Division 3. Franchise Tax Board

California Code of Regulations, Title 18 — Division 3. Franchise Tax Board

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