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Chapter 2.5. Personal Income Tax (Taxable Years Beginning After 12–31–54)›Subchapter 3. Computation of Taxable Income›Article 2. Items Specifically Included in Gross Income

§ 17117.5. Patronage Dividends. [Renumbered]

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

Source: https://govt.westlaw.com/calregs/Document/IEE2017334C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

Credits

Note: Authority cited: Section 19253, Revenue and Taxation Code. Reference: Section 17086, Revenue and Taxation Code.

History

  1. New section filed 12-14-64; effective thirtieth day thereafter (Register 64, No. 25).

  2. Amendment of subsections (a)-(d) and (f) filed 12-23-81; effective thirtieth day thereafter (Register 81, No. 52).

  3. Editorial renumbering and amendment of Section 17117.5 to Section 17086 filed 4-17-85; effective thirtieth day thereafter (Register 85, No. 16).

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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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