California Revenue and Taxation Code CHAPTER 10 - Partners and Partnerships

• Section 17851.
  Subchapter K of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to partners and partnerships, shall apply, except as otherwise provided.(Amended by...
• Section 17851.5.
  Notwithstanding the provisions of Section 701 of the Internal Revenue Code, relating to partners, not partnerships, subject to tax, a partnership, as an entity shall...
• Section 17853.
  Section 703(a)(2) of the Internal Revenue Code is modified to additionally provide that the deduction for taxes provided in Section 164(a) of the Internal Revenue...
• Section 17854.
  For purposes of computing “taxable income of a nonresident or part-year resident” under paragraph (1) of subdivision (i) of Section 17041, in the case of...
• Section 17855.
  The term “unrealized receivables,” as defined by Section 751(c) of the Internal Revenue Code, shall not include any of the following:(a) Stock in certain foreign corporations,...
• Section 17856.
  Section 751(d)(3) of the Internal Revenue Code, relating to appreciated inventory items subject to tax as a gain on foreign investment company stock, does not...
• Section 17857.
  Section 751(e) of the Internal Revenue Code, relating to the limitation on tax attributable to deemed sales of Section 1248 stock, shall not apply.(Amended by...
• Section 17858.
  For purposes of this part and Part 11 (commencing with Section 23001), any election relating to the computation of depreciation shall be made by the...
• Section 17865.
  Part IV of Subchapter K of Chapter 1 of Subtitle A of the Internal Revenue Code (commencing with Section 771 of the Internal Revenue Code),...

Last modified: October 22, 2018