West's Annotated California Codes: Civil Code

1951 amendment Added by Stats added by Stats.1949 adjusted basis allocation allowed amended by Stats.1951 amendment substituted amount Annotated Federal income application Article assessment Bank and Corporation bank or corporation Cal.Rptr California chise Tax Board Code Annotated Federal commissioner computation of taxes Corporation Franchise Tax Corporation Tax Law Cross References December 31 deduction determined distribution dividends effective date election exempt Federal income tax filing financial corporations Fran Franchise Tax Act Franchise Tax Bd Franchise Tax Board gain or loss Government Code gross income Historical Note Derivation included income tax provisions income years beginning interest June L.Ed Library References C.J.S. Library References Taxation lien McColgan national banks net income Notes of Decisions organization paragraph payment percent period purposes pursuant References C.J.S. Taxation refund reorganization repealed respect Revenue and Taxation S.Ct statute subd subdivision tax imposed taxable taxpayer tion United States Code