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Article 1. Individuals and Fiduciaries | Midpage
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California Code of Regulations
Title 18
Division 3. Franchise Tax Board
Chapter 2.6. Administration of Franchise and Income Tax
Subchapter 2. Returns
Article 1. Individuals and Fiduciaries
Article 1. Individuals and Fiduciaries
State of California
18501
Returns, Married Couples.
18505-1
Fiduciary Returns.
18505-2
Return by Guardian or Committee.
18505-3
Return by Receiver.
18505-4
Time for Filing Returns of Decedents, and Returns for Year in Which an Estate Is Closed or a Trust Terminated.
18522
Joint Return After Filing Separate Returns.
18523
Effect on Joint Return of Elections Made in Separate Returns.
18526
When Joint Return May Not Be Made.
18530
Penalties Imposed When Amount on Joint Return Exceeds Amounts on Separate Returns.
18566
Time for Filing Returns.
18567
Automatic Extension of Time for Filing Returns by Individuals, Fiduciaries, and Partnerships.