Article 1 - General Provisions
- § 25101 - * Allocation of Income
- § 25101.3 - Air Transportation Companies - Property Factor for Allocation and Apportionment of Income
- § 25106.5-0 - Table of Contents
- § 25106.5
- § 25106.5-1 - Intercompany Transactions
- § 25106.5-2 - Capital, Section 1231 of the Internal Revenue Code, and Involuntary Conversion Gains and Losses
- § 25106.5-3 - Accounting Methods and Elections
- § 25106.5-4 - Fiscalization
- § 25106.5-5 - Interest Offset
- § 25106.5-6 - California Source Carryover Items (Reserved)
- § 25106.5-7 - Charitable Contributions (Reserved)
- § 25106.5-8 - Alternative Minimum Tax (Reserved)
- § 25106.5-9 - Partial Combined Reporting Periods
- § 25106.5-10
- § 25106.5-11 - Election to File a Group Return
- § 25110 - Water's-Edge Group
- § 25111 - Water's-Edge Election
- § 25111-1 - Water's-Edge Election and Changes for Income Years Beginning Prior to January 1, 1994. [Repealed]
- § 25111.1 - Rescission of Existing Water's-Edge Elections. [Repealed]
- § 25112 - Penalties for Failure to Supply Information or Documents
- § 25113 - Water's-Edge Election
- § 25114 - Presumptions Arising from Federal Audits
- § 25115 - Election Fee. [Repealed]
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
No prior version found.