Chapter 3.5. Bank and Corporation Tax›Subchapter 1. General Provisions and Definitions
Article 2. Definitions
California Code of Regulations, Title 18 — Division 3. Franchise Tax Board · 2026 edition · updated 2026-10-05 · California
Sections in this part
- § 23037. “Taxpayer,” Defined.
- § 23038(a). “Corporation” Defined.
- § 23038(b). Associations. [Repealed]
- § 23038(b)-1. Classification of Organizations for California Income and Franchise Tax…
- § 23038(b)-2. Business Entities; Definitions.
- § 23038(b)-3. Classification of Certain Business Entities.
- § 23038(b)-5. Domestic and Foreign Business Entities.
- § 23040. Income from Sources Within this State.
- § 23040(a). Income from Sources Within this State. [Renumbered]
- § 23040(b). Application of Bank and Corporation Tax Law to Activities of Foreign…
- § 23041-23042. “Taxable Year” and “Income Year”—Defined. [Repealed]
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