DIVISION 2. OTHER TAXES 6001-61050›PART 10. PERSONAL INCOME TAX 17001-18181›CHAPTER 6. Accounting Periods and Methods of Accounting 17551-17570

§ 17555

California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California

In any case where spouses file separate returns, the Franchise Tax Board may distribute, apportion, or allocate gross income between the spouses, if it is determined that such distribution, apportionment, or allocation is necessary in order to reflect the proper income of the spouses.

(Amended by Stats. 2016, Ch. 50, Sec. 101. (SB 1005) Effective January 1, 2017.)

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California Revenue and Taxation Code

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