Deering's California CodesBancroft-Whitney Company, 1958 - Law |
Contents
Condensed Analysis vii | 6 |
Personal Income Tax 1700119500 | 6 |
Corporations Resuming Business 23281 23282 | 7 |
PART | 8 |
Bank and Corporation Tax Law 2300126481a | 11 |
General Provisions 132 | 15 |
Correction of Current Assessments 1246112465 | 17 |
and Taxable Income 1707117073 | 27 |
Effective Date for Chapter and Returns Required | 327 |
Credit for Taxes Paid 1800118011 | 333 |
Determination of Amount of Gain or Loss 18031 | 339 |
PART 8 | 340 |
Imposition and Computation of Tax 1520115213 | 344 |
Special Rules 18111 18112 | 365 |
Definitions 1330113317 | 373 |
Capital Gains or Losses 1815118203 | 381 |
DISTRIBUTION | 29 |
3 | 31 |
Generally 46514651 4 | 41 |
1st Extra Session 194142 | 42 |
8 | 44 |
5 | 46 |
6 | 64 |
Determinations 98519951 | 71 |
Exempt Corporations 2370123772 5 | 83 |
7 | 92 |
Deductions of Nonresidents 1730117304 | 94 |
Generally 1262112626 | 104 |
2 | 118 |
2d Extra Session 1942 | 129 |
1st Extra Session 1958 | 143 |
Copyright 1958 | 155 |
Collapsible Corporations 1741117414 | 156 |
Special rules Definitions 2456124564 | 163 |
Insolvency Reorganizations 1748117484 | 176 |
General Provisions 101177 | 177 |
Employee Stock Options 1753117540 | 196 |
Accounting Periods and Methods of Accounting 1755117616 | 204 |
Changes in Method | 211 |
Levy of Tax 21512195 | 213 |
4 | 218 |
The Use Tax 62016247 | 220 |
Exempt Trusts and Common Trust Funds 1763117677 | 226 |
Common Trust Funds 1767117677 | 237 |
Natural Resources 2483124837 | 240 |
15 | 246 |
Estates Trusts Beneficiaries and Decedents 1773117837 | 254 |
PART 9 | 255 |
Exemptions 63516421 | 259 |
Treatment of Excess Distributions by Trusts 17771 | 273 |
Chapter 1 | 289 |
Definitions 1510115119 | 296 |
Partners and Partnerships 1785117932 | 302 |
Generally 1555115558 | 396 |
Readjustment of Tax Between Years and Special Limitations | 403 |
Valuation 1555115577 | 408 |
18 | 409 |
Returns 1565115685 | 414 |
Article 1 | 421 |
Chapter 1 | 433 |
Interest and Penalties | 438 |
Collection of Tax 78517982 | 445 |
Payments and Assessments 1855118693 | 452 |
5 | 471 |
Security for Tax 10050 10053 | 479 |
Suit for Tax 67116715 | 488 |
Judgment for Tax 1886118865 | 498 |
6 | 504 |
PART 6 | 507 |
Overpayments and Refunds 81018194 | 508 |
4 | 517 |
Suit for Refund 1908119092 | 522 |
Recovery of Erroneous Refunds 1911119113 | 528 |
21 | 537 |
Administration 92519256 | 538 |
Inter Vivos Transfers 1364113648 | 547 |
Disposition of Proceeds 1935119354 | 550 |
pealed | 551 |
Temporary Limitation Provisions 19500 | 556 |
GENERAL PROVISIONS | 557 |
DIVISION XXX | 558 |
5 | 568 |
Definitions and General Provisions 2310123114 | 569 |
Distribution of Proceeds 93019304 | 571 |
6 | 574 |
PART 12 | 590 |
Refunds 50965143 | 595 |
PART 4 | 596 |
PART 13 | 613 |