Cal. Code Regs. tit. 18, § 25111-1 – Water's-Edge Election and Changes for Income Years Beginning Prior to January 1, 1994. [Repealed]

Note: Authority cited: Section 19503, Revenue and Taxation Code. Reference: Section 25111, Revenue and Taxation Code.

History

1. Change without regulatory effect adding new section filed 6-16-94 pursuant to section 100, title 1, California Code of Regulations (Register 94, No. 24).

2. Amendment filed 10-1-98; operative 10-31-98 (Register 98, No. 40).

3. Change without regulatory effect renumbering former section 25111-1 to section 25111 filed 4-2-2002 pursuant to section 100, title 1, California Code of Regulations (Register 2002, No. 14).