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California Code of Regulations (Last Updated: August 6, 2014) |
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Title 18. Public Revenues |
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Division 3. Franchise Tax Board |
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Chapter 3.5. Bank and Corporation Tax (Taxable Years Beginning After 12-31-54) |
| Preface |
| Subchapter 1. General Provisions and Definitions |
| Article 1. General Provisions [Repealed] |
| Article 2. Definitions |
| Subchapter 2. The Bank and Corporation Franchise Tax |
| Article 1. Definitions and General Provisions |
| Article 2. Tax on General Corporations |
| Article 3. Tax on Banks and Financial Corporations |
| Article 4. Commencing Corporations |
| Article 5. Reorganization of Corporations |
| Article 6. Corporations Resuming Business |
| Article 7. Suspension and Revivor |
| Article 8. Dissolution or Withdrawal |
| Article 9. Affiliated Railroads |
| Subchapter 3. Corporation Income Tax |
| Article 1. Imposition of Tax |
| Article 3. Tax Credits |
| Subchapter 4. Exempt Corporations |
| Article 1. Exemptions from Franchise or Corporate Tax |
| Article 2. Taxation of Business Income of Most Exempt Organizations |
| Article 3. Returns, Revocation and Suspension of Exempt Organizations |
| Subchapter 5. Computation of Tax when Law Changed [Repealed] |
| 18 CA Adc T. 18, Div. 3, Chap. 3.5, Refs & Annos |
| Subchapter 6. Gross Income |
| Article 1. Definitions |
| Article 2. Exclusions |
| Subchapter 7. Net Income |
| Article 1. Deductions |
| Article 2. Special Deductions |
| Article 3. Items Not Deductible |
| Subchapter 8. Corporate Distributions and Adjustments [Repealed] |
| 18 CA Adc T. 18, Div. 3, Chap. 3.5, Refs & Annos |
| Subchapter 9. Corporate Liquidations [Repealed] |
| 18 CA Adc T. 18, Div. 3, Chap. 3.5, Refs & Annos |
| Subchapter 10. Corporate Organizations and Reorganizations [Repealed] |
| 18 CA Adc T. 18, Div. 3, Chap. 3.5, Refs & Annos |
| Subchapter 11. Insolvency Reorganizations [Repealed] |
| 18 CA Adc T. 18, Div. 3, Chap. 3.5, Refs & Annos |
| Subchapter 12. Pension Plan [Repealed] |
| 18 CA Adc T. 18, Div. 3, Chap. 3.5, Refs & Annos |
| Subchapter 13. Accounting Periods and Methods of Accounting |
| Article 1. Accounting Periods |
| Article 2. Methods of Accounting [Repealed] |
| Article 3. Year of Inclusion |
| Article 4. Year of Deduction [Repealed] |
| Article 5. Inventories [Repealed] |
| Subchapter 14. Natural Resources [Repealed] |
| 18 CA Adc T. 18, Div. 3, Chap. 3.5, Refs & Annos |
| Subchapter 15. Gain or Loss on Disposition of Property |
| Article 1. Computation of Gain or Loss [Repealed] |
| Article 2. Basis for Computation of Gain or Loss [Repealed] |
| Article 3. Nontaxable Exchanges [Repealed] |
| Article 4. Special Rule for Basis |
| Article 5. Wash Sales of Stock or Securities [Repealed] |
| Article 6. Distributions Pursuant to Bank Holding Company Act of 1956 [Repealed] |
| Subchapter 16. War Loss Recoveries [Repealed] |
| 18 CA Adc T. 18, Div. 3, Chap. 3.5, Refs & Annos |
| Subchapter 17. Allocation of Income |
| Article 1. General Provisions |
| Article 2. Uniform Division of Income for Tax Purposes Act |
| Article 2.5. Uniform Division of Income for Tax Purposes Act |
| Subchapter 18. Renegotiations [Repealed] |
| 18 CA Adc T. 18, Div. 3, Chap. 3.5, Refs & Annos |
| Subchapter 19. Returns and Payments [Repealed] |
| 18 CA Adc T. 18, Div. 3, Chap. 3.5, Refs & Annos |
| Subchapter 20. Assessments [Repealed] |
| 18 CA Adc T. 18, Div. 3, Chap. 3.5, Refs & Annos |
| Subchapter 21. Interest, Additions to Tax and Penal Provisions [Repealed] |
| 18 CA Adc T. 18, Div. 3, Chap. 3.5, Refs & Annos |
| Subchapter 22. Refunds and Credits [Repealed] |
| 18 CA Adc T. 18, Div. 3, Chap. 3.5, Refs & Annos |
| Subchapter 23. Collection of Tax [Repealed] |
| 18 CA Adc T. 18, Div. 3, Chap. 3.5, Refs & Annos |
| Subchapter 24. Administration of Tax [Repealed] |
| 18 CA Adc T. 18, Div. 3, Chap. 3.5, Refs & Annos |