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Chapter 2.5. Personal Income Tax (Taxable Years Beginning After 12–31–54)›Subchapter 6. Accounting Periods and Methods of Accounting›Article 1. Taxable Year for Which Deduction Taken [Repealed]

§ 17554. Taxation of Income. [Repealed]

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/IF112CA534C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

Credits

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

History

  1. Repealer of Article 1 (Sections 17551(a) through 17553-17556) filed 6-25-81; effective thirtieth day thereafter (Register 81, No. 26). For prior history, see Register 61, No. 9.

  2. Editorial renumbering of former Article 4 (Section 17596) to Article 1 (Section 17554) filed 4-17-85; effective thirtieth day thereafter (Register 85, No. 16). For prior history of Section 17596, see Registers 82, No. 49 and 81, No. 52.

  3. Change without regulatory effect repealing section filed 12-10-2002 pursuant to section 100, title 1, California Code of Regulations (Register 2002, No. 50).

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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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