Section 17555.

Latest version.

In any case where husband and wife file separate returns, the Franchise Tax Board may distribute, apportion or allocate gross income between the spouses, if it is determined that such distribution, apportionment or allocation is necessary in order to reflect the proper income of the spouses.

(Repealed and added by Stats. 1983, Ch. 488, Sec. 38. Effective July 28, 1983.)

                    
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