Revenue and Taxation Code § 17087.6

ARTICLE 2. Items Specifically Included in Gross Income

Current as of September 28, 2026Rev. & Tax. Code, § 17087.6Official source ↗

Added by Stats. 1994, Ch. 1200, Sec. 52. Effective September 30, 1994.

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).