California Revenue and Taxation Code ARTICLE 1 - General Provisions

• Section 25101.
  When the income of a taxpayer subject to the tax imposed under this part is derived from or attributable to sources both within and without...
• Section 25101.1.
  The amendments made at the 1957 Regular Session of the Legislature to Section 25101 of the Revenue and Taxation Code shall be applicable only with...
• Section 25101.15.
  If the income of two or more taxpayers is derived solely from sources within this state and their business activities are such that if conducted...
• Section 25101.3.
  The property factor as it relates to the aircraft of an air carrier or foreign air carrier, as defined in Section 1150, or the operator...
• Section 25102.
  In the case of two or more persons, as defined in Section 19 of this code, owned or controlled directly or indirectly by the same...
• Section 25103.
  In the case of a corporation doing business within the meaning of this part, whether under agreement or otherwise, in such manner as either directly...
• Section 25104.
  In the case of a corporation liable to report under this part owning or controlling, either directly or indirectly, another corporation, or other corporations, and...
• Section 25105.
  (a) For purposes of this article, other than Section 25102, the income and apportionment factors of two or more corporations shall be included in a combined...
• Section 25106.
  (a) (1) In any case in which the income of a corporation is or has been determined under this chapter with reference to the income and apportionment...
• Section 25106.5.
  (a) The Franchise Tax Board may adopt regulations necessary to ensure that the tax liability or net income of any taxpayer whose income derived from or...
• Section 25107.
  (a) For the purposes of allocation and apportionment of income under Sections 25101 and 25121, an international banking facility maintained by a bank within California shall...
• Section 25108.
  (a) For corporations whose income is subject to the provisions of Section 25101 or 25101.15, the net operating loss determined in accordance with Section 172 of...

Last modified: October 22, 2018