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

§ 25111.1. Rescission of Existing Water's-Edge Elections. [Repealed]

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/I02E79C134C8411EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

Credits

Note: Authority cited: Section 19503, Revenue and Taxation Code. Reference: Section 25111.1, Revenue and Taxation Code.

History

  1. New section filed 9-20-95; operative 10-20-95 (Register 95, No. 38).

  2. Change without regulatory effect repealing section filed 3-12-2002 pursuant to section 100, title 1, California Code of Regulations (Register 2002, No. 11).

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

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