Deering's California Codes

1st Ex Sess 26 USCS added by Stats Added Stats 1949 added subd allocation allowed alternative minimum tax amended by Stats Amended Stats 1951 amount apply assessment Bank and Corporation bank or corporation basis CA2d Cal Jur 3d Cal Rptr Chapter Collateral References commencing with Section Corporation Franchise Tax Corporation Tax Law corporation's Cross References December 31 deduction determined distribution dividends effective December effective June effective September 25 election exempt federal filing financial corporations Former Section Franchise Tax Board gain or loss gross income Historical Derivation income tax income years beginning Internal Revenue Code June 23 Jur 3d Franchise Law Review Articles Lieu Taxes net income Note-See note operative July organization Pacific LJ paid paragraph payment percent period prescribed purposes refund repealed by Stats repealed section related respect shareholder Stats 1st Ex subdivision tax imposed taxable Taxation Taxes-Part 11 taxpayer tion