CHAPTER 10. Partners and Partnerships [17851. - 17859.]
Chapter 10 repealed and added by Stats. 1983, Ch. 488, Sec. 61.
§§ 17851–17859 · 9 sections
- § 17851 Subchapter K of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to partners and partnerships, shall apply, except as otherwise provided.
- § 17851.5 Notwithstanding the provisions of Section 701 of the Internal Revenue Code, relating to partners, not partnerships, subject to tax, a partnership, as an entity…
- § 17853 Section 703(a)(2) of the Internal Revenue Code is modified to additionally provide that the deduction for taxes provided in Section 164(a) of the Internal…
- § 17854 For purposes of computing “taxable income of a nonresident or part-year resident” under paragraph (1) of subdivision (i) of Section 17041, in the case of a…
- § 17855 The term “unrealized receivables,” as defined by Section 751(c) of the Internal Revenue Code, shall not include any of the following: (a) Stock in certain…
- § 17856 Section 751(d)(3) of the Internal Revenue Code, relating to appreciated inventory items subject to tax as a gain on foreign investment company stock, does not…
- § 17857 Section 751(e) of the Internal Revenue Code, relating to the limitation on tax attributable to deemed sales of Section 1248 stock, shall not apply.
- § 17858 For purposes of this part and Part 11 (commencing with Section 23001), any election relating to the computation of depreciation shall be made by the…
- § 17859 (a) The amendments made by Section 13504 of the Tax Cuts and Jobs Act (Public Law 115-97) to Section 708 of the Internal Revenue Code, relating to the…