California Code
CHAPTER 17 - Allocation of Income
ARTICLE 1.5 - Water's-Edge Election

Section 25110. - 25110. (a) Notwithstanding Section 25101, a qualified taxpayer, as defined...

Section 25111. - 25111. (a) For taxable years beginning before January 1, 2003,...

Section 25111.1. - 25111.1. (a) For any taxable year beginning on or after...

Section 25112. - 25112. (a) If a taxpayer electing to file under Section...

Section 25113. - 25113. (a) Except as provided in subdivision (f), for taxable...

Section 25114. - 25114. (a) The Franchise Tax Board, for purposes of administering...

Section 25116. - 25116. Notwithstanding paragraph (1) of subdivision (a) of Section 23051.5,...