ARTICLE 1. General Provisions

Heading of Article 1 added by Stats. 1966, Ch. 2.

§§ 25101–25108 · 12 sections

• § 25101 When the income of a taxpayer subject to the tax imposed under this part is derived from or attributable to sources both within and without the state the tax…
• § 25101.1 The amendments made at the 1957 Regular Session of the Legislature to Section 25101 of the Revenue and Taxation Code shall be applicable only with respect to…
• § 25101.15 If the income of two or more taxpayers is derived solely from sources within this state and their business activities are such that if conducted within and…
• § 25101.3 The property factor as it relates to the aircraft of an air carrier or foreign air carrier, as defined in Section 1150, or the operator of an air taxi, as…
• § 25102 In the case of two or more persons, as defined in Section 19 of this code, owned or controlled directly or indirectly by the same interests, the Franchise Tax…
• § 25103 In the case of a corporation doing business within the meaning of this part, whether under agreement or otherwise, in such manner as either directly or…
• § 25104 In the case of a corporation liable to report under this part owning or controlling, either directly or indirectly, another corporation, or other corporations,…
• § 25105 (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…
• § 25106 (a) (1) In any case in which the income of a corporation is or has been determined under this chapter with reference to the income and apportionment factors of…
• § 25106.5 (a) The Franchise Tax Board may adopt regulations necessary to ensure that the tax liability or net income of any taxpayer whose income derived from or…
• § 25107 (a) For the purposes of allocation and apportionment of income under Sections 25101 and 25121, an international banking facility maintained by a bank within…
• § 25108 (a) For corporations whose income is subject to the provisions of Section 25101 or 25101.15, the net operating loss determined in accordance with Section 172…