California Code
PART 11 - CORPORATION TAX LAW
CHAPTER 17 - Allocation of Income

ARTICLE 1 - General Provisions

Section 25101. - 25101. When the income of a taxpayer subject to the...

Section 25101.1. - 25101.1. The amendments made at the 1957 Regular Session of...

Section 25101.15. - 25101.15. If the income of two or more taxpayers is...

Section 25101.3. - 25101.3. The property factor as it relates to the aircraft...

Section 25102. - 25102. In the case of two or more persons, as...

Section 25103. - 25103. In the case of a corporation doing business within...

Section 25104. - 25104. In the case of a corporation liable to report...

Section 25105. - 25105. (a) For purposes of this article, other than Section...

Section 25106. - 25106. (a) (1) In any case in which the income...

Section 25106.5. - 25106.5. (a) The Franchise Tax Board may adopt regulations necessary...

Section 25107. - 25107. (a) For the purposes of allocation and apportionment of...

Section 25108. - 25108. (a) For corporations whose income is subject to the...

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,...

ARTICLE 2 - Uniform Division of Income for Tax Purposes Act

Section 25120. - 25120. As used in Sections 25120 to 25139, inclusive, which...

Section 25121. - 25121. Any taxpayer having income from business activity which is...

Section 25122. - 25122. For purposes of allocation and apportionment of income under...

Section 25123. - 25123. Rents and royalties from real or tangible personal property,...

Section 25124. - 25124. (a) Net rents and royalties from real property located...

Section 25125. - 25125. (a) Capital gains and losses from sales of real...

Section 25126. - 25126. Interest and dividends are allocable to this state if...

Section 25127. - 25127. (a) Patent and copyright royalties are allocable to this...

Section 25128. - 25128. (a) Notwithstanding Section 38006, for taxable years beginning before...

Section 25128.7. - 25128.7. Notwithstanding Section 38006, for taxable years beginning on or...

Section 25129. - 25129. The property factor is a fraction, the numerator of...

Section 25130. - 25130. Property owned by the taxpayer is valued at its...

Section 25131. - 25131. The average value of property shall be determined by...

Section 25132. - 25132. The payroll factor is a fraction, the numerator of...

Section 25133. - 25133. Compensation is paid in this state if: (a) The...

Section 25134. - 25134. The sales factor is a fraction, the numerator of...

Section 25135. - 25135. (a) Sales of tangible personal property are in this...

Section 25136. - 25136. (a) Notwithstanding Section 38006, for taxable years beginning on...

Section 25136.1. - 25136.1. (a) For taxable years beginning on or after January...

Section 25137. - 25137. If the allocation and apportionment provisions of this act...

Section 25138. - 25138. This act shall be so construed as to effectuate...

Section 25139. - 25139. Sections 25120 to 25139, inclusive, may be cited as...

Section 25140. - 25140. Accounting procedures shall be adopted which will separately reflect...

Section 25141. - 25141. (a) For purposes of this section, the following definitions...