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California Code of Regulations

Division 3. Franchise Tax Board

Chapter 2.5. Personal Income Tax (Taxable Years Beginning After 12–31–54)

Chapter 2.5. Personal Income Tax (Taxable Years Beginning After 12–31–54)

State of California

Subchapter 1. General Provisions and Definitions Subchapter 2. Imposition of Tax Subchapter 3. Computation of Taxable Income Subchapter 4. Corporate Distribution and Adjustments [Repealed]Subchapter 5. Deferred Compensation [Repealed]Subchapter 6. Accounting Periods and Methods of Accounting Subchapter 7. Exempt Trusts and Common Trust Funds [Repealed]Subchapter 8. Natural Resources [Repealed]Subchapter 9. Estates, Trusts, Beneficiaries and Decedents Subchapter 10. Partners and Partnerships [Repealed]Subchapter 10.6. Tax and Fees on Limited Liability Companies Subchapter 11. Gross Income of Nonresidents Subchapter 12. Credit for Taxes Paid Subchapter 13. Gain or Loss on Disposition of Property [Repealed]Subchapter 14. Capital Gains and Losses [Repealed]Subchapter 15. Readjustment of Tax Between Years and Special Limitations [Repealed]Subchapter 17. Returns [Repealed]Subchapter 18. Payments and Assessments [Repealed]Subchapter 19. Collection of Tax [Repealed]Subchapter 20. Overpayments and Refunds [Repealed]Subchapter 21. Administration of Tax [Repealed]