Chapter 2.5. Personal Income Tax (Taxable Years Beginning After 12–31–54)
Subchapter 5. Deferred Compensation [Repealed]
California Code of Regulations, Title 18 — Division 3. Franchise Tax Board · 2026 edition · updated 2026-10-05 · California
Sections in this part
- § 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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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…
- § 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 [Repealed]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 [Repealed]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 [Repealed]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.…
- § 17501-17502.8(j). Definitions Relating to Plans Covering Self-Employed Individuals.…
- § 17501-17502.8(k). General Rules Relating to Plans Covering Self-Employed Individuals.…
- § 17501-17502.8(l). Requirements for Qualification of Trusts and Plans Benefiting…
- § 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 [Repealed]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…
- § 17503. Taxability of Beneficiary Under a Trust Which Meets the Requirements of…
- § 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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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…
- § 17512(b). Taxability of Beneficiary Under a Nonqualified Annuity. [Repealed]
- § 17512(c). Taxability of Employee when Rights Under Contracts Purchased by Exempt…
- § 17513-17520.6(a). Contributions of an Employer to an Employees' Trust or Annuity Plan…
- § 17513-17520.6(b). Information to be Furnished by Employer Claiming Deductions.…
- § 17513-17520.6(c). Contributions of an Employer to or Under an Employees' Pension…
- § 17513-17520.6(d). Pension and Annuity Plans; Limitations Under Section 17514(a).…
- § 17513-17520.6(e). Pension and Annuity Plans; Limitations Under Section 17514(b).…
- § 17513-17520.6(f). Pension and Annuity Plans; Limitations Under Section 17514(c).…
- § 17513-17520.6(g). Pension and Annuity Plans; Contributions in Excess of Limitations…
- § 17513-17520.6(h). Contributions of an Employer Under an Employees' Annuity Plan Which…
- § 17513-17520.6(i). Contributions of an Employer to an Employees' Profit-Sharing or…
- § 17513-17520.6(j). Profit-Sharing Plan of an Affiliated Group; Application of Section…
- § 17513-17520.6(k). Trust Created or Organized Outside this State; Application of…
- § 17513-17520.6(l). Contributions of an Employer Under a Plan that Does Not Meet the…
- § 17513-17520.6(m). Contributions of an Employer Where Deductions Are Allowable Under…
- § 17521. Method of Contribution, Etc., Having the Effect of a Plan; Effect of Section…
- § 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,…
- § 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]
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