California Code
CHAPTER 2 - The Corporation Franchise Tax
ARTICLE 9 - Affiliated Railroads

Section 23361. - 23361. “Affiliated group” means one or more chains of corporations...

Section 23362. - 23362. An affiliated group, subject to the provisions of this...

Section 23363. - 23363. The Franchise Tax Board shall prescribe such regulations as...

Section 23364. - 23364. If a consolidated return is made subject to the...

Section 23364a. - 23364a. Where a member of an affiliated group filing a...