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

§ 25111-1. Water's-Edge Election and Changes for Income Years Beginning Prior to…

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/I02E504034C8411EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

Credits

Note: Authority cited: Section 19503, Revenue and Taxation Code. Reference: Section 25111, Revenue and Taxation Code.

History

  1. Change without regulatory effect adding new section filed 6-16-94 pursuant to section 100, title 1, California Code of Regulations (Register 94, No. 24).

  2. Amendment filed 10-1-98; operative 10-31-98 (Register 98, No. 40).

  3. Change without regulatory effect renumbering former section 25111-1 to section 25111 filed 4-2-2002 pursuant to section 100, title 1, California Code of Regulations (Register 2002, No. 14).

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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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