Learn More
Log In
Sign Up
Article 1. General Provisions | Midpage
Collections
California Code of Regulations
Title 18
Division 3. Franchise Tax Board
Chapter 3.5. Bank and Corporation Tax
Subchapter 17. Allocation of Income
Article 1. General Provisions
Article 1. General Provisions
State of California
25101
* Allocation of Income.
25101.3
Air Transportation Companies -- Property Factor for Allocation and Apportionment of Income.
25106.5-0
Table of Contents.
25106.5
Cal. Code Regs. tit. 18, § 25106.5
25106.5-1
Intercompany Transactions.
25106.5-2
Capital, Section 1231 of the Internal Revenue Code, and Involuntary Conversion Gains and Losses.
25106.5-3
Accounting Methods and Elections.
25106.5-4
Fiscalization.
25106.5-5
Interest Offset.
25106.5-6
California Source Carryover Items (Reserved).
25106.5-7
Charitable Contributions (Reserved).
25106.5-8
Alternative Minimum Tax (Reserved).
25106.5-9
Partial Combined Reporting Periods.
25106.5-10
Cal. Code Regs. tit. 18, § 25106.5-10
25106.5-11
Election to File a Group Return.
25110
Water's-Edge Group.
25111
Water's-Edge Election.
25111-1
Water's-Edge Election and Changes for Income Years Beginning Prior to January 1, 1994. [Repealed]
25112
Penalties for Failure to Supply Information or Documents.
25113
Water's-Edge Election.
25114
Presumptions Arising from Federal Audits.
25115
Election Fee. [Repealed]