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Chapter 3.5. Bank and Corporation Tax›Subchapter 17. Allocation of Income›Article 1. General Provisions

§ 25106.5-5. Interest Offset.

California Code of Regulations, Title 18 — Division 3. Franchise Tax Board · 2026 edition · updated 2026-10-05 · California

Source: https://govt.westlaw.com/calregs/Document/I026A2EB34C8411EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

Nothing in the regulations promulgated under this section shall be applied in a manner as to supersede final judicial interpretations regarding the application of the interest offset (Section 24344(b) of the Revenue and Taxation Code) with respect to members of a combined reporting group.

Credits

Note: Authority cited: Section 19503, Revenue and Taxation Code. Reference: Section 25106.5, Revenue and Taxation Code.

History

  1. New section filed 7-13-99; operative 8-12-99 (Register 99, No. 29).

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▸Contents — California Code of Regulations, Title 18 — Division 3. Franchise Tax Board
California Code of Regulations, Title 18 — Division 3. Franchise Tax Board

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