Chapter 3.5. Bank and Corporation Tax›Subchapter 17. Allocation of Income
Article 1. General Provisions
California Code of Regulations, Title 18 — Division 3. Franchise Tax Board · 2026 edition · updated 2026-10-05 · California
Sections in this part
- § 25101. Allocation of Income.
- § 25101.3. Air Transportation Companies — Property Factor for Allocation and…
- § 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…
- § 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…
- § 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 [Repealed]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 [Repealed]
Get a plain-English answer with a citation back to this text.
Ask AI about this code