Earlier editions: 2020-112018-112026-09
DIVISION 2. OTHER TAXES 6001-61050
PART 11. CORPORATION TAX LAW 23001-25141
California Revenue and Taxation Code · 2026-10 edition · updated 2026-10-04 · California
Sections in this part
- CHAPTER 1. General Provisions and Definitions 23001-23060
- CHAPTER 2. The Corporation Franchise Tax 23101-23364a
- CHAPTER 2.5. Alternative Minimum Tax 23400-23459
- CHAPTER 3. The Corporation Income Tax 23501-23561
- CHAPTER 3.5. Tax Credits 23608-23698.3
- CHAPTER 4. Exempt Corporations 23701-23778
- CHAPTER 4.5. Tax Treatment of S Corporations and Their Shareholders 23800-23813
- CHAPTER 5. Computation of Tax When Law Changed 24251
- CHAPTER 6. Gross Income 24271-24329
- CHAPTER 7. Net Income 24341-24449
- CHAPTER 8. Corporate Distributions and Adjustments 24451-24481
- CHAPTER 12. Deferred Compensation, Etc. 24601-24612
- CHAPTER 13. Accounting Periods and Methods of Accounting 24631-24726
- CHAPTER 14. Natural Resources 24831
- CHAPTER 14.5. Regulated Investment Companies, Real Estate Investment Trusts, Real…
- CHAPTER 15. Gain or Loss on Disposition of Property 24901-24998
- CHAPTER 17. Allocation of Income 25101-25141
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