Cal. Code Regs. Tit. 18, § 25139 - Title and Effective Date
(a) Title. Sections
25120 to
25139, inclusive, may be cited as
the Uniform Division of Income for Tax Purposes Act.
(b) The regulations set forth in Article 2.5
shall apply for income years beginning after December 31, 1972 and ending after
the effective date of these regulations.
Notes
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