California Revenue and Taxation Code

§ 24725

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 24725 Effective Jan 1, 1993Div. 2 · Part 11 · Ch. 13 · Art. 6

Statute text

View on leginfo.ca.gov

The provisions of Section 482 of the Internal Revenue Code, relating to allocation of income and deductions among taxpayers, shall be applicable, except as provided in Article 1.5 (commencing with Section 25110) of Chapter 17.

Legislative history

Amended by Stats. 1992, Ch. 1295, Sec. 35. Effective January 1, 1993.