California Law
Revenue and Taxation Code


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California Laws | Revenue and Taxation Code

DIVISION 2. OTHER TAXES

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PART 11. CORPORATION TAX LAW

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CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS

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CHAPTER 2. THE CORPORATION FRANCHISE TAX

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CHAPTER 2.5. ALTERNATIVE MINIMUM TAX (23400-23459)

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CHAPTER 3. THE CORPORATION INCOME TAX

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CHAPTER 3.5. TAX CREDITS (23604-23685)

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CHAPTER 4. EXEMPT CORPORATIONS

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CHAPTER 4.5. TAX TREATMENT OF S CORPORATIONS AND THEIR SHAREHOLDERS (23800-23813)

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CHAPTER 5. COMPUTATION OF TAX WHEN LAW CHANGED (24251)

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CHAPTER 6. GROSS INCOME

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CHAPTER 7. NET INCOME

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CHAPTER 8. CORPORATE DISTRIBUTIONS AND ADJUSTMENTS (24451-24481)

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CHAPTER 12. DEFERRED COMPENSATION, ETC.

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CHAPTER 13. ACCOUNTING PERIODS AND METHODS OF ACCOUNTING

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CHAPTER 14. NATURAL RESOURCES (24831-24831.6)

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CHAPTER 14.5. REGULATED INVESTMENT COMPANIES, REAL ESTATE INVESTMENT TRUSTS, REAL ESTATE MORTGAGE INVESTMENT CONDUITS, AND FINANCIAL ASSET S (24870-24900)

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CHAPTER 15. GAIN OR LOSS ON DISPOSITION OF PROPERTY

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CHAPTER 17. ALLOCATION OF INCOME

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