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CHAPTER 1 - General Provisions and Definitions
Section 17001. - 17001. This part is known and may be cited as...
Section 17002. - 17002. Except where the context otherwise requires, the definitions given...
Section 17003. - 17003. “Franchise Tax Board” means the Franchise Tax Board described...
Section 17004. - 17004. “Taxpayer” includes any individual, fiduciary, estate, or trust subject...
Section 17005. - 17005. “Individual” means a natural person. (Repealed and added by...
Section 17006. - 17006. “Fiduciary” means a guardian, trustee, executor, administrator, receiver, conservator,...
Section 17007. - 17007. “Person” includes individuals, fiduciaries, partnerships, limited liability companies, and...
Section 17008. - 17008. “Partnership” includes a syndicate, group, pool, joint venture, or...
Section 17008.5. - 17008.5. Section 7704 of the Internal Revenue Code, relating to...
Section 17009. - 17009. “Corporation” includes joint stock companies or associations (including nonprofit...
Section 17010. - 17010. “Taxable year” means the calendar year or the fiscal...
Section 17011. - 17011. “Fiscal year” means an accounting period of 12 months...
Section 17012. - 17012. “Paid or incurred” and “paid or accrued” shall be...
Section 17014. - 17014. (a) “Resident” includes: (1) Every individual who is in...
Section 17015. - 17015. “Nonresident” means every individual other than a resident. (Repealed...
Section 17015.5. - 17015.5. For purposes of Part 10.2 (commencing with Section 18401)...
Section 17016. - 17016. Every individual who spends in the aggregate more than...
Section 17017. - 17017. “United States,” when used in a geographical sense, includes...
Section 17018. - 17018. “State” includes the District of Columbia, and the possessions...
Section 17019. - 17019. “Foreign country” means any jurisdiction other than one embraced...
Section 17020. - 17020. “Trade or business” includes the performance of the functions...
Section 17020.1. - 17020.1. For purposes of this part, the term “substituted basis...
Section 17020.2. - 17020.2. For purposes of this part, the term “transferred basis...
Section 17020.3. - 17020.3. For purposes of this part, the term “exchanged basis...
Section 17020.4. - 17020.4. For purposes of this part, the term “nonrecognition transaction”...
Section 17020.5. - 17020.5. For purposes of this part, in determining the amount...
Section 17020.6. - 17020.6. For purposes of this part: (a) Section 7702 of...
Section 17020.7. - 17020.7. Section 7701(a)(46) of the Internal Revenue Code, relating to...
Section 17020.8. - 17020.8. Section 7701(e) of the Internal Revenue Code, relating to...
Section 17020.9. - 17020.9. For purposes of this part, the term “domestic building...
Section 17020.11. - 17020.11. Section 7701(h) of the Internal Revenue Code, relating to...
Section 17020.12. - 17020.12. (a) For the purposes of this part, except as...
Section 17020.13. - 17020.13. Section 7701(k) of the Internal Revenue Code, relating to...
Section 17020.15. - 17020.15. (a) Section 7701(n) of the Internal Revenue Code, relating...
Section 17021. - 17021. As used in this part, if the spouses therein...
Section 17021.5. - 17021.5. Section 7703 of the Internal Revenue Code, relating to...
Section 17021.7. - 17021.7. (a) (1) For purposes of this part, the domestic...
Section 17022. - 17022. The term “military or naval forces of the United...
Section 17023. - 17023. The term “counsel for the Franchise Tax Board,” and...
Section 17024. - 17024. The term “Personal Income Tax Law of 1954,” means...
Section 17024.5. - 17024.5. (a) (1) Unless otherwise specifically provided, the terms “Internal...
Section 17026. - 17026. This part applies to the taxable income of taxpayers...
Section 17028. - 17028. The provisions of this code insofar as they are...
Section 17029. - 17029. The repeal of any provision of the Personal Income...
Section 17029.5. - 17029.5. (a) The enactment of the act adding this section...
Section 17030. - 17030. For the purpose of applying the Personal Income Tax...
Section 17031. - 17031. Any provision of this part which refers to the...
Section 17032. - 17032. Division, part, chapter, article, section and subsection headings contained...
Section 17033. - 17033. If any chapter, article, section, subsection, clause, sentence or...
Section 17034. - 17034. Unless otherwise specifically provided therein, the provisions of any...
Section 17035. - 17035. The term “withholding agent” means any person required to...
Section 17036. - 17036. Unless expressly otherwise provided in this part, any notice...
Section 17037. - 17037. Provisions in other codes or general law statutes which...
Section 17038. - 17038. (a) For purposes of this part, unless expressly otherwise...
Section 17039. - 17039. (a) Notwithstanding any provision in this part to the...
Section 17039.1. - 17039.1. Notwithstanding Section 17039 or any other provision in this...
Section 17039.2. - 17039.2. (a) Notwithstanding any provision of this part or Part...
Section 17039.3. - 17039.3. (a) Notwithstanding any provision of this part or Part...
CHAPTER 2 - Imposition of Tax
Section 17041. - 17041. (a) (1) There shall be imposed for each taxable...
Section 17041.5. - 17041.5. Notwithstanding any statute, ordinance, regulation, rule or decision to...
Section 17042. - 17042. Section 2(b) and (c) of the Internal Revenue Code,...
Section 17043. - 17043. (a) For each taxable year beginning on or after...
Section 17045. - 17045. In the case of a joint return of spouses...
Section 17046. - 17046. For purposes of this part, “surviving spouse” has the...
Section 17048. - 17048. (a) In lieu of the tax imposed under Section...
Section 17049. - 17049. (a) If an item of income was included in...
Section 17052. - 17052. (a) (1) For each taxable year beginning on or...
Section 17052.1. - 17052.1. (a) (1) For each taxable year beginning on or...
Section 17052.6. - 17052.6. (a) For each taxable year beginning on or after...
Section 17052.8. - 17052.8. For each taxable year beginning on or after January...
Section 17052.10. - 17052.10. (a) For taxable years beginning on or after January...
Section 17052.12. - 17052.12. For each taxable year beginning on or after January...
Section 17052.2. - 17052.2. (a) (1) For each taxable year beginning on or...
Section 17052.25. - 17052.25. (a) For each taxable year beginning on or after...
Section 17053.5. - 17053.5. (a) (1) For a qualified renter, there shall be...
Section 17053.6. - 17053.6. (a) There shall be allowed as a credit against...
Section 17053.7. - 17053.7. (a) There shall be allowed as a credit against...
Section 17053.12. - 17053.12. (a) In the case of a taxpayer who transports...
Section 17053.30. - 17053.30. (a) There shall be allowed as a credit against...
Section 17053.42. - 17053.42. (a) For each taxable year beginning on or after...
Section 17053.64. - 17053.64. (a) (1) For each taxable year beginning on or...
Section 17053.71. - 17053.71. (a) (1) For each taxable year beginning on or...
Section 17053.72.1. - 17053.72.1. (a) It is the intent of the Legislature to...
Section 17053.73. - 17053.73. (a) (1) For each taxable year beginning on or...
Section 17053.75. - 17053.75. (a) For taxable years beginning on or after January...
Section 17053.80. - 17053.80. (a) (1) For each taxable year beginning on or...
Section 17053.82. - 17053.82. (a) For each taxable year beginning on or after...
Section 17053.85. - 17053.85. (a) (1) For taxable years beginning on or after...
Section 17053.87. - 17053.87. (a) For the taxable years beginning on or after...
Section 17053.88.5. - 17053.88.5. (a) In the case of a qualified taxpayer who...
Section 17053.91. - 17053.91. For each taxable year beginning on or after January...
Section 17053.95. - 17053.95. (a) (1) For taxable years beginning on or after...
Section 17053.98. - 17053.98. (a) (1) For taxable years beginning on or after...
Section 17053.99. - 17053.99. A taxpayer seeking certification of a certified studio construction...
Section 17054. - 17054. In the case of individuals, the following credits for...
Section 17054.1. - 17054.1. (a) (1) In the case of any taxpayer whose...
Section 17054.5. - 17054.5. (a) (1) There shall be allowed as a credit...
Section 17054.7. - 17054.7. (a) There shall be allowed as a credit against...
Section 17055. - 17055. (a) An individual who is a nonresident or a...
Section 17056. - 17056. For the purposes of this part, the term “dependents”...
Section 17057.5. - 17057.5. It is the intent of the Legislature that the...
Section 17058. - 17058. (a) (1) There shall be allowed as a credit...
Section 17059.2. - 17059.2. (a) (1) For each taxable year beginning on and...
Section 17061. - 17061. (a) In the case of a person entitled to...
CHAPTER 2.1 - Alternative Minimum Tax
Section 17062. - 17062. (a) In addition to the other taxes imposed by...
Section 17062.3. - 17062.3. The amendments made to Section 56 of the Internal...
Section 17062.5. - 17062.5. Section 55(b)(3) of the Internal Revenue Code, relating to...
Section 17063. - 17063. (a) There shall be allowed as a credit against...
CHAPTER 3 - Computation of Taxable Income
ARTICLE 1 - Definition of Gross Income, Adjusted Gross Income, Taxable Income, etc.
Section 17071. - 17071. Section 61 of the Internal Revenue Code, relating to...
Section 17072. - 17072. (a) Section 62 of the Internal Revenue Code, relating...
Section 17073. - 17073. (a) Section 63 of the Internal Revenue Code, relating...
Section 17073.5. - 17073.5. (a) A taxpayer may elect to take a standard...
Section 17074. - 17074. Section 64 of the Internal Revenue Code, relating to...
Section 17075. - 17075. Section 65 of the Internal Revenue Code, relating to...
Section 17076. - 17076. (a) Section 67 of the Internal Revenue Code, relating...
Section 17077. - 17077. Section 68 of the Internal Revenue Code, relating to...
Section 17078. - 17078. (a) Section 988 of the Internal Revenue Code, relating...
ARTICLE 2 - Items Specifically Included in Gross Income
Section 17081. - 17081. Part II of Subchapter B of Chapter 1 of...
Section 17083. - 17083. Section 85 of the Internal Revenue Code, relating to...
Section 17085. - 17085. Section 72 of the Internal Revenue Code, relating to...
Section 17085.7. - 17085.7. (a) In the case of any distribution made on...
Section 17086. - 17086. (a) Noncash patronage allocations from farmers’ cooperative and mutual...
Section 17087. - 17087. (a) Section 86 of the Internal Revenue Code, relating...
Section 17087.5. - 17087.5. Subchapter S of Chapter 1 of Subtitle A of...
Section 17087.6. - 17087.6. If a limited liability company is classified as a...
Section 17088. - 17088. (a) Subchapter M of Chapter 1 of Subtitle A...
Section 17088.3. - 17088.3. (a) Section 7518 of the Internal Revenue Code, relating...
Section 17090. - 17090. Gross income includes cash allowances received by an employee...
ARTICLE 3 - Items Specifically Excluded from Gross Income
Section 17131. - 17131. Part III of Subchapter B of Chapter 1 of...
Section 17131.1. - 17131.1. (a) Gross income does not include any excludable restitution...
Section 17131.2. - 17131.2. (a) Gross income does not include any excludable settlement...
Section 17131.3. - 17131.3. Any grant made in any taxable year by the...
Section 17131.4. - 17131.4. Section 106(d) of the Internal Revenue Code, relating to...
Section 17131.5. - 17131.5. Section 125(d)(2)(D) of the Internal Revenue Code, relating to...
Section 17131.6. - 17131.6. Section 107 of the Internal Revenue Code is modified...
Section 17131.7. - 17131.7. (a) For taxable years beginning on or after January...
Section 17131.8. - 17131.8. (a) For taxable years beginning on or after January...
Section 17131.9. - 17131.9. Gross income does not include any supplementary payment received...
Section 17131.10. - 17131.10. Notwithstanding any other law, for purposes of this part,...
Section 17131.11. - 17131.11. (a) Gross income does not include any payments received...
Section 17131.12. - 17131.12. (a) Gross income does not include any payments received...
Section 17131.16. - 17131.16. (a) For taxable years beginning on or after January...
Section 17131.17. - 17131.17. (a) For taxable years beginning on or after January...
Section 17131.19. - 17131.19. (a) For taxable years beginning on or after January...
Section 17131.20. - 17131.20. (a) For taxable years beginning on or after January...
Section 17132. - 17132. Section 114 of the Internal Revenue Code, relating to...
Section 17132.1. - 17132.1. (a) For taxable years beginning on or after January...
Section 17132.4. - 17132.4. (a) For taxable years beginning on or after January...
Section 17132.5. - 17132.5. Section 101 of the Internal Revenue Code, relating to...
Section 17132.7. - 17132.7. A payment under Section 103(c)(10) of the Ricky Ray...
Section 17132.8. - 17132.8. (a) For purposes of this part, Part 10.2 (commencing...
Section 17132.11. - 17132.11. (a) For taxable years beginning on or after January...
Section 17133. - 17133. Income which this state is prohibited from taxing includes...
Section 17133.5. - 17133.5. The following phrase (or its substantial equivalent) in other...
Section 17134. - 17134. Any loan made pursuant to the Forgivable Loan Program...
Section 17135. - 17135. The use of an automobile by a special agent...
Section 17135.5. - 17135.5. (a) Gross income does not include cost-share payments received...
Section 17136. - 17136. Section 1078 of Public Law 98-369 (Tax Reform Act...
Section 17138. - 17138. Any amount received as a rebate or voucher from...
Section 17138.1. - 17138.1. Gross income does not include any amount received as...
Section 17138.2. - 17138.2. (a) For taxable years beginning on or after January...
Section 17138.3. - 17138.3. (a) For each taxable year beginning on or after...
Section 17138.4. - 17138.4. (a) Gross income does not include any qualified amount...
Section 17138.5. - 17138.5. (a) Gross income does not include any qualified amount...
Section 17138.6. - 17138.6. (a) For taxable years beginning before January 1, 2027,...
Section 17139.5. - 17139.5. For taxpayers who were not allowed to deduct the...
Section 17139.6. - 17139.6. Section 139A of the Internal Revenue Code, relating to...
Section 17140. - 17140. (a) For purposes of this section, the following terms...
Section 17140.3. - 17140.3. Section 529 of the Internal Revenue Code, relating to...
Section 17140.4. - 17140.4. For taxable years beginning on or after January 1,...
Section 17140.5. - 17140.5. (a) Pursuant to Section 206 of the Servicemembers Civil...
Section 17141. - 17141. Gross income does not include income derived from an...
Section 17141.1. - 17141.1. Gross income does not include any amounts received as...
Section 17141.5. - 17141.5. (a) Notwithstanding any other law or guidance, for taxable...
Section 17142. - 17142. Sections 111(b) and 111(c) of the Internal Revenue Code,...
Section 17142.5. - 17142.5. (a) For purposes of the following provisions of the...
Section 17143. - 17143. Sections 103 and 141 to 150, inclusive, of the...
Section 17144. - 17144. (a) Section 108(b)(2)(B) of the Internal Revenue Code, relating...
Section 17144.5. - 17144.5. (a) Section 108(a)(1)(E) of the Internal Revenue Code, is...
Section 17144.6. - 17144.6. (a) Section 108(f)(1) of the Internal Revenue Code, relating...
Section 17144.8. - 17144.8. (a) Section 108(f)(5) of the Internal Revenue Code, relating...
Section 17145. - 17145. (a) A regulated investment company, as defined in Section...
Section 17146. - 17146. The compensation of employees of a foreign country shall...
Section 17147.7. - 17147.7. (a) Gross income does not include any income which...
Section 17149. - 17149. (a) Gross income does not include compensation or the...
Section 17151. - 17151. (a) Gross income of an employee does not include...
Section 17152. - 17152. Section 121 of the Internal Revenue Code, relating to...
Section 17153.5. - 17153.5. Gross income does not include any amount received for...
Section 17154. - 17154. Section 132(j)(8) of the Internal Revenue Code, relating to...
Section 17155. - 17155. Gross income shall not include either of the following:...
Section 17155.5. - 17155.5. Gross income does not include any amount received as...
Section 17156. - 17156. (a) Gross income shall not include any amount received...
Section 17156.1. - 17156.1. (a) Section 304(a) as added by Public Law 114-113,...
Section 17156.5. - 17156.5. Gross income does not include any amount received as...
Section 17157. - 17157. Gross income shall not include any amount received in...
Section 17158. - 17158. (a) Gross income does not include any of the...
Section 17158.1. - 17158.1. For taxable years beginning on or after January 1,...
Section 17158.2. - 17158.2. (a) For taxable years beginning on or after January...
Section 17158.3. - 17158.3. (a) For taxable years beginning on or after January...
ARTICLE 6 - Deductions
Section 17201. - 17201. (a) Part VI of Subchapter B of Chapter 1...
Section 17201.2. - 17201.2. (a) The amendments made by Section 13531(a) of the...
Section 17201.4. - 17201.4. Section 179B of the Internal Revenue Code, relating to...
Section 17201.5. - 17201.5. Section 181 of the Internal Revenue Code, relating to...
Section 17201.6. - 17201.6. Section 199 of the Internal Revenue Code, relating to...
Section 17201.7. - 17201.7. The amendments made by Section 302(b)(2) of Division O...
Section 17202. - 17202. There shall be allowed to an employer as an...
Section 17203. - 17203. For purposes of applying limitations on the deductions described...
Section 17204. - 17204. Section 165(h)(3) of the Internal Revenue Code, relating to...
Section 17204.7. - 17204.7. Section 222 of the Internal Revenue Code, relating to...
Section 17206. - 17206. (a) For purposes of Section 17201, Section 170 of...
Section 17207. - 17207. (a) An excess disaster loss, as defined in subdivision...
Section 17207.2. - 17207.2. (a) An excess disaster loss, as defined in subdivision...
Section 17207.3. - 17207.3. (a) An excess disaster loss, as defined in subdivision...
Section 17207.4. - 17207.4. (a) Section 165(i) of the Internal Revenue Code is...
Section 17207.6. - 17207.6. (a) An excess disaster loss, as defined in subdivision...
Section 17207.7. - 17207.7. (a) An excess disaster loss, as defined in subdivision...
Section 17207.8. - 17207.8. (a) An excess disaster loss, as defined in subdivision...
Section 17207.11. - 17207.11. (a) Section 165(i) of the Internal Revenue Code shall...
Section 17207.12. - 17207.12. (a) Section 165(i) of the Internal Revenue Code shall...
Section 17207.13. - 17207.13. (a) Section 165(i) of the Internal Revenue Code shall...
Section 17207.14. - 17207.14. (a) For taxable years beginning on or after January...
Section 17208.1. - 17208.1. (a) There shall be allowed as a deduction the...
Section 17209. - 17209. (a) For each taxable year beginning on or after...
Section 17215. - 17215. (a) Section 220(a) of the Internal Revenue Code, relating...
Section 17215.1. - 17215.1. Section 220(f)(5) of the Internal Revenue Code, relating to...
Section 17215.4. - 17215.4. Section 223 of the Internal Revenue Code, relating to...
Section 17220. - 17220. (a) Section 164(a)(3) of the Internal Revenue Code, relating...
Section 17222. - 17222. No deduction shall be allowed for the tax deducted...
Section 17224. - 17224. Section 163(e) of the Internal Revenue Code is modified...
Section 17225. - 17225. Section 163(h)(3)(E) of the Internal Revenue Code, relating to...
Section 17228. - 17228. For taxable years beginning on or after January 1,...
Section 17230. - 17230. Payments made to the California Housing Finance Agency by...
Section 17240. - 17240. The fee imposed by Section 9008 of the Patient...
Section 17241. - 17241. (a) Section 213(a) of the Internal Revenue Code, relating...
Section 17250. - 17250. (a) Section 168 of the Internal Revenue Code is...
Section 17250.5. - 17250.5. (a) Section 167(g) of the Internal Revenue Code, relating...
Section 17255. - 17255. (a) Section 179(b)(1) of the Internal Revenue Code, relating...
Section 17256. - 17256. Section 179A of the Internal Revenue Code, relating to...
Section 17257. - 17257. Section 179C of the Internal Revenue Code, relating to...
Section 17257.2. - 17257.2. Section 179D of the Internal Revenue Code, relating to...
Section 17257.4. - 17257.4. Section 179E of the Internal Revenue Code, relating to...
Section 17260. - 17260. (a) No deduction, other than depreciation, shall be allowed...
Section 17269. - 17269. Whereas, the people of the State of California desire...
Section 17270. - 17270. (a) For purposes of Section 162(a)(2) of the Internal...
Section 17271. - 17271. (a) The amendments made by Section 13601(a), (b), (c),...
Section 17273. - 17273. For each taxable year beginning on or after January...
Section 17274. - 17274. (a) Notwithstanding any other provisions in this part to...
Section 17275. - 17275. In computing taxable income, no deduction shall be allowed...
Section 17275.2. - 17275.2. Section 170(e)(3)(C) of the Internal Revenue Code, relating to...
Section 17275.3. - 17275.3. Section 170(e)(3)(D) of the Internal Revenue Code, relating to...
Section 17275.4. - 17275.4. (a) For taxable years beginning on or after January...
Section 17275.5. - 17275.5. (a) No deduction shall be denied under Section 170(f)(8)...
Section 17276. - 17276. Except as provided in Sections 17276.1, 17276.2, 17276.4, 17276.5,...
Section 17276.05. - 17276.05. (a) In addition to the modifications made by Section...
Section 17276.1. - 17276.1. (a) A qualified taxpayer, as defined in Section 17276.2,...
Section 17276.3. - 17276.3. (a) Notwithstanding Sections 17276, 17276.1, 17276.2, 17276.4, 17276.5, 17276.6,...
Section 17276.4. - 17276.4. (a) The term “qualified taxpayer” as used in Section...
Section 17276.7. - 17276.7. (a) The term “qualified taxpayer” as used in Section...
Section 17276.21. - 17276.21. (a) Notwithstanding Sections 17276, 17276.1, 17276.2, 17276.4, 17276.5, 17276.6,...
Section 17276.22. - 17276.22. Notwithstanding Section 17276.1, 17276.2, 17276.4, 17276.5, 17276.6, or 17276.7...
Section 17276.23. - 17276.23. (a) Notwithstanding Sections 17276, 17276.1, 17276.4, 17276.7, and 17276.22,...
Section 17278. - 17278. (a) To the extent specified in subdivision (b), there...
Section 17278.5. - 17278.5. The deduction allowed by Section 194 of the Internal...
Section 17279. - 17279. Section 197 of the Internal Revenue Code, relating to...
Section 17279.4. - 17279.4. Section 198 of the Internal Revenue Code, relating to...
Section 17279.6. - 17279.6. Section 198A of the Internal Revenue Code, relating to...
Section 17280. - 17280. (a) No deduction shall be denied as provided by...
Section 17282. - 17282. (a) In computing taxable income, deductions, including deductions for...
Section 17286. - 17286. In addition to the deduction denied under Section 162(c)(1)...
Section 17287. - 17287. Section 269A of the Internal Revenue Code is modified...
Section 17299.8. - 17299.8. The Franchise Tax Board may disallow a deduction under...
Section 17299.9. - 17299.9. (a) Notwithstanding any other provisions in this part, in...
ARTICLE 9 - Special Rules for Nonresidents and Part-Year Residents
Section 17301. - 17301. For purposes of this part, in the case of...
Section 17301.3. - 17301.3. For purposes of this part, in the case of...
Section 17301.4. - 17301.4. For purposes of this part, in the case of...
Section 17301.5. - 17301.5. For purposes of this part, in the case of...
Section 17302. - 17302. In the case of a nonresident or part-year resident,...
Section 17304. - 17304. In the case of a nonresident or part-year resident,...
Section 17306. - 17306. In the case of a nonresident or part-year resident,...
Section 17307. - 17307. In the case of a nonresident or part-year resident,...
CHAPTER 4 - Corporate Distributions and Adjustments
Section 17321. - 17321. Subchapter C of Chapter 1 of Subtitle A of...
Section 17322. - 17322. For purposes of Section 302(c)(2) of the Internal Revenue...
Section 17323. - 17323. Section 382(n) of the Internal Revenue Code, relating to...
CHAPTER 5 - Deferred Compensation
Section 17501. - 17501. (a) Subchapter D of Chapter 1 of Subtitle A...
Section 17501.5. - 17501.5. The amendments made by Section 641 of the Economic...
Section 17501.7. - 17501.7. The amendments made by Section 647 of the Economic...
Section 17502. - 17502. (a) In addition to the application of Part II...
Section 17504. - 17504. (a) The provisions of Section 402 of the Internal...
Section 17506. - 17506. The provisions of Section 403 of the Internal Revenue...
Section 17507. - 17507. The provisions of Section 408 of the Internal Revenue...
Section 17508. - 17508. The provisions of Section 408(o) of the Internal Revenue...
Section 17508.2. - 17508.2. For taxable years beginning on or after January 1,...
Section 17509. - 17509. Sections 413(b)(6) and 413(c)(5) of the Internal Revenue Code,...
Section 17510. - 17510. Section 7701(j) of the Internal Revenue Code, relating to...
CHAPTER 6 - Accounting Periods and Methods of Accounting
Section 17551. - 17551. (a) Subchapter E of Chapter 1 of Subtitle A...
Section 17552. - 17552. (a) Notwithstanding Section 17565, a return for a period...
Section 17552.3. - 17552.3. (a) (1) The options under Sections 112(d)(2) and 112(d)(3)...
Section 17553. - 17553. Section 454(c) of the Internal Revenue Code, relating to...
Section 17555. - 17555. In any case where spouses file separate returns, the...
Section 17556. - 17556. Notwithstanding Section 442 of the Internal Revenue Code, the...
Section 17559. - 17559. (a) Section 451(e) of the Internal Revenue Code, relating...
Section 17560. - 17560. (a) The provisions of Sections 811(c)(4), 811(c)(6), and 811(c)(7)...
Section 17560.5. - 17560.5. (a) Section 461(j) of the Internal Revenue Code, relating...
Section 17561. - 17561. (a) Section 469(c)(7) of the Internal Revenue Code, relating...
Section 17563.5. - 17563.5. (a) The amendment made by Section 7001(a) of the...
Section 17563.51. - 17563.51. (a) For taxable years beginning on or after January...
Section 17564. - 17564. (a) Long-term contracts shall be accounted for in accordance...
Section 17565. - 17565. (a) The taxable year of a taxpayer may not...
Section 17570. - 17570. (a) Section 13233(c)(2)(C) of the Revenue Reconciliation Act of...
CHAPTER 7 - Exempt Trusts and Common Trust Funds
ARTICLE 1 - General Rule
Section 17631. - 17631. An organization described in Section 401(a) of the Internal...
Section 17632. - 17632. An organization exempt from taxation under Section 17631 shall...
Section 17635. - 17635. (a) An organization described in Section 401(a) of the...
Section 17636. - 17636. Sections 17635 to 17639, inclusive, apply to any organization...
Section 17637. - 17637. For purposes of Sections 17635 to 17639, inclusive, the...
Section 17638. - 17638. Any organization described in Section 401(a) of the Internal...
Section 17639. - 17639. For purposes of subdivision (a) of Section 17637, a...
Section 17640. - 17640. Subdivision (a) of Section 17637 shall not apply to...
ARTICLE 2 - Taxation of Business Income of Certain Exempt Organizations
Section 17651. - 17651. (a) There is hereby imposed for each taxable year...
ARTICLE 3 - Common Trust Funds
Section 17671. - 17671. Section 584 of the Internal Revenue Code, relating to...
Section 17677. - 17677. Every trust company operating a common trust fund shall...
CHAPTER 8 - Natural Resources
Section 17681. - 17681. Subchapter I of Chapter 1 of Subtitle A of...
Section 17681.3. - 17681.3. The amendments made to Section 613A(d)(4) of the Internal...
Section 17681.6. - 17681.6. Section 613A(c)(6)(H) of the Internal Revenue Code, relating to...
CHAPTER 9 - Estates, Trusts, Beneficiaries, and Decedents
Section 17731. - 17731. (a) Subchapter J of Chapter 1 of Subtitle A...
Section 17731.5. - 17731.5. (a) Section 641(c)(2)(A) of the Internal Revenue Code is...
Section 17732. - 17732. Section 642(b) of the Internal Revenue Code, relating to...
Section 17733. - 17733. (a) An estate shall be allowed a credit of...
Section 17734. - 17734. For purposes of computing “taxable income of a nonresident...
Section 17734.6. - 17734.6. Section 646 of the Internal Revenue Code, relating to...
Section 17736. - 17736. (a) Section 642(c)(2) of the Internal Revenue Code is...
Section 17737. - 17737. For purposes of computing the taxable income of the...
Section 17742. - 17742. (a) Except as otherwise provided in this chapter, the...
Section 17743. - 17743. Where the taxability of income under this chapter depends...
Section 17744. - 17744. Where the taxability of income under this chapter depends...
Section 17745. - 17745. (a) If, for any reason, the taxes imposed on...
Section 17745.1. - 17745.1. The amendments of Sections 17742 and 17745 made at...
Section 17751. - 17751. Section 645 of the Internal Revenue Code, relating to...
Section 17752. - 17752. Section 663 of the Internal Revenue Code, relating to...
Section 17755. - 17755. For taxable years beginning on or after January 1,...
Section 17760. - 17760. Section 684 of the Internal Revenue Code, relating to...
Section 17760.5. - 17760.5. Section 685 of the Internal Revenue Code, relating to...
Section 17779. - 17779. Sections 665 to 668, inclusive, of the Internal Revenue...
CHAPTER 10 - Partners and Partnerships
Section 17851. - 17851. Subchapter K of Chapter 1 of Subtitle A of...
Section 17851.5. - 17851.5. Notwithstanding the provisions of Section 701 of the Internal...
Section 17853. - 17853. Section 703(a)(2) of the Internal Revenue Code is modified...
Section 17854. - 17854. For purposes of computing “taxable income of a nonresident...
Section 17855. - 17855. The term “unrealized receivables,” as defined by Section 751(c)...
Section 17856. - 17856. Section 751(d)(3) of the Internal Revenue Code, relating to...
Section 17857. - 17857. Section 751(e) of the Internal Revenue Code, relating to...
Section 17858. - 17858. For purposes of this part and Part 11 (commencing...
Section 17859. - 17859. (a) The amendments made by Section 13504 of the...
Section 17865. - 17865. Part IV of Subchapter K of Chapter 1 of...
CHAPTER 10.5 - Tax on Limited Partnerships
Section 17935. - 17935. (a) Except as provided in subdivision (f), for each...
Section 17936. - 17936. A limited partnership shall not be subject to the...
Section 17937. - 17937. (a) A limited partnership shall not be subject to...
CHAPTER 10.6 - Tax and Fees on Limited Liability Companies
Section 17941. - 17941. (a) Except as provided in subdivision (g), for each...
Section 17942. - 17942. (a) In addition to the tax imposed under Section...
Section 17943. - 17943. It is the intent of the Legislature that the...
Section 17944. - 17944. (a) The effective date of dissolution, withdrawal, or cancellation...
Section 17946. - 17946. A limited liability company shall not be subject to...
Section 17947. - 17947. (a) A limited liability company shall not be subject...
CHAPTER 10.7 - Tax on Registered Limited Liability Partnerships and Foreign Limited Liability Partnerships
Section 17948. - 17948. (a) Except as provided in subdivision (e), for each...
Section 17948.2. - 17948.2. A registered limited liability partnership or foreign limited liability...
Section 17948.3. - 17948.3. (a) A registered limited liability partnership shall not be...
CHAPTER 11 - Gross Income of Nonresidents
Section 17951. - 17951. (a) For purposes of computing “taxable income of a...
Section 17952. - 17952. For purposes of computing “taxable income of a nonresident...
Section 17952.5. - 17952.5. (a) For purposes of computing “taxable income of a...
Section 17953. - 17953. For purposes of computing “taxable income of a nonresident...
Section 17954. - 17954. For purposes of computing “taxable income of a nonresident...
Section 17955. - 17955. (a) For purposes of computing “taxable income of a...
CHAPTER 12 - Credit for Taxes Paid
Section 18001. - 18001. (a) Subject to the following conditions, residents shall be...
Section 18002. - 18002. (a) Subject to the following conditions, nonresidents shall be...
Section 18003. - 18003. For the purpose of this chapter an estate or...
Section 18004. - 18004. If an estate or trust is a resident of...
Section 18005. - 18005. A resident beneficiary of an estate or trust who...
Section 18006. - 18006. For purposes of determining a credit under Section 18001...
Section 18007. - 18007. If any taxes paid to another state for which...
Section 18008. - 18008. A tax equal to the credit allowed for the...
Section 18009. - 18009. Interest shall be assessed, collected and paid in the...
Section 18011. - 18011. The credit against the taxes imposed by this part...
CHAPTER 13 - Gain or Loss on Disposition of Property
Section 18031. - 18031. Subchapter O of Chapter 1 of Subtitle A of...
Section 18031.5. - 18031.5. (a) The amendments made by Section 13303(a) and (b)...
Section 18032. - 18032. (a) If gain or loss from the exchange of...
Section 18036. - 18036. (a) In addition to the adjustments to basis provided...
Section 18036.5. - 18036.5. In addition to the adjustments to basis provided by...
Section 18037. - 18037. An election made by a taxpayer pursuant to Section...
Section 18037.5. - 18037.5. The amendments made by Section 844 of the Pension...
Section 18038. - 18038. Section 1040 of the Internal Revenue Code, relating to...
Section 18038.4. - 18038.4. Section 1045 of the Internal Revenue Code, relating to...
Section 18039. - 18039. Section 1052 of the Internal Revenue Code, relating to...
Section 18041.5. - 18041.5. (a) No gain shall be recognized with respect to...
Section 18042. - 18042. (a) Section 1042 of the Internal Revenue Code, relating...
Section 18044. - 18044. The provisions of Section 1044 of the Internal Revenue...
CHAPTER 14 - General Rules for Determining Capital Gains and Losses
Section 18151. - 18151. Subchapter P of Chapter 1 of Subtitle A of...
Section 18151.5. - 18151.5. Section 301 of Title III of Division A of...
Section 18152. - 18152. Section 1202 of the Internal Revenue Code, relating to...
Section 18154. - 18154. Notwithstanding any other law, for purposes of this part,...
Section 18155. - 18155. A deduction shall not be allowed for capital loss...
Section 18155.5. - 18155.5. Section 1223 of the Internal Revenue Code, relating to...
Section 18155.6. - 18155.6. For taxable years beginning on or after January 1,...
Section 18165. - 18165. (a) Section 1245(a)(2)(C) of the Internal Revenue Code, relating...
Section 18171. - 18171. Section 1250(b) of the Internal Revenue Code, relating to...
Section 18171.5. - 18171.5. Section 1250(a) of the Internal Revenue Code is modified...
Section 18177. - 18177. Section 1275(a)(3) of the Internal Revenue Code, relating to...
Section 18178. - 18178. Section 1272 of the Internal Revenue Code shall be...
Section 18180. - 18180. (a) Section 7872 of the Internal Revenue Code, relating...
Section 18181. - 18181. Part VI of Subchapter P of Chapter 1 of...