{"code":"RTC","codeName":"Revenue and Taxation Code","section":"17087.6","citation":"Rev. & Tax. Code, § 17087.6","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 10. PERSONAL INCOME TAX [17001. - 18181.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10"},{"name":"CHAPTER 3. Computation of Taxable Income [17071. - 17307.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10/chapter-3"},{"name":"ARTICLE 2. Items Specifically Included in Gross Income [17081. - 17091.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10/chapter-3/article-2"}],"history":"Added by Stats. 1994, Ch. 1200, Sec. 52.   Effective September 30, 1994.","effective":"1994-09-30","html":"<p>If a limited liability company is classified as a partnership for California tax purposes, a person with a membership or economic interest shall take into account amounts required to be recognized under Chapter 10 (commencing with Section <a href=\"/rtc/17851\">17851</a>).</p>","text":"If a limited liability company is classified as a partnership for California tax purposes, a person with a membership or economic interest shall take into account amounts required to be recognized under Chapter 10 (commencing with Section 17851).","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/items-specifically-included-in-gross-income-17087-6","source":"California Legislative Information bulk export (pubinfo)"}