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Chapter 3.5. Bank and Corporation Tax›Subchapter 7. Net Income›Article 1. Deductions

§ 24356.1(b). Basis Adjustments for Taxable Years Beginning on or After 1959 Adjustment…

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/IFFB9DBC34C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

§ 24356.1(b). [FN*] Basis Adjustments for Taxable Years Beginning on or After 1959 Adjustment Dates. [Repealed]

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History

  1. New section filed 2-20-64; effective thirtieth day thereafter (Register 64, No. 4).

  2. Change without regulatory effect repealing section filed 8-4-97 pursuant to section 100, title 1, California Code of Regulations (Register 97, No. 32).

[FN*]

Except for differences in dates this regulation is substantially the same as Section 26 CFR 1.9001-2.

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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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