California Law (Last Updated: March 4, 2014) |
Revenue and Taxation Code - RTC |
Division 2. OTHER TAXES |
Part 11. CORPORATION TAX LAW |
Chapter 17. Allocation of Income |
ARTICLE 1. General Provisions |
ARTICLE 1.5. Water's-Edge Election |
ARTICLE 2. Uniform Division of Income for Tax Purposes Act |
( Chapter 17 added by Stats. 1955, Ch. 938. ) |