California Revenue and Taxation Code

§ 25105

RTC § 25105 Effective Jan 1, 2001Div. 2 · Part 11 · Ch. 17 · Art. 1

Statute text

(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 report only if the corporations, otherwise meeting the requirements of Section 25101 or 25101.15, are members of a commonly controlled group.

(b)A “commonly controlled group” means any of the following:

(1)A parent corporation and any one or more corporations or chains of corporations, connected through stock ownership (or constructive ownership) with the parent, but only if—

…

Legislative history

Amended by Stats. 2000, Ch. 862, Sec. 215. Effective January 1, 2001.