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Chapter 3.5. Bank and Corporation Tax›Subchapter 17. Allocation of Income›Article 2.5. Uniform Division of Income for Tax Purposes Act

§ 25139. Title and Effective Date.

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/I050AA3234C8411EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

(a) Title. Sections 25120 to 25139, inclusive, may be cited as the Uniform Division of Income for Tax Purposes Act.

(b) The regulations set forth in Article 2.5 shall apply for income years beginning after December 31, 1972 and ending after the effective date of these regulations.

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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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