California Personal Income Tax Act

Front Cover
Franchise Tax Board., 1967 - Income tax

Contents

General Provisions and Definitions
15
Computation of Taxable Income
26
Corporate Distributions and Adjustments
98
Deferred Compensation
139
7
146
Accounting Periods and Methods of Accounting
168
18
174
Exempt Trusts and Common Trust Funds
188
Suit for Tax__
371
Judgment for Tax_
372
Lien of Tax
373
Warrant for Collection of Tax_
374
Miscellaneous Provisions
375
Overpayments and Refunds
376
Suit for Refund__
383
Recovery of Erroneous Refunds
386

Natural Resources
200
Estates Trusts Beneficiaries and Decedents
207
Partners and Partnerships
235
Gross Income of Nonresidents__
251
Capital Gains and Losses
288
Readjustment of Tax Between Years and Special
316
Mitigation of Effect of Renegotiation of Government
328
Returns
331
Time and Place for Filing Returns
342
Amended Returns
343
Returns by Persons Outside the Americas
345
Payments and Assessments_
347
Deficiency Assessments
349
Assessments Against Persons Secondarily Liable Article 4 Jeopardy Assessments
355
Interest and Penalties
359
Collection of Tax
366
Administration of Tax
387
Disclosure of Information
391
Disposition of Proceeds
392
Violations
393
Res Judicata
395
APPENDIX A General Provisions of the 1966 and 1967 Amend atory Acts Applicable to the Personal Income Tax Law______
396
APPENDIX B Correlation Table
398
Index
417
Res Judicata 1945119452
441
Definitions 5
5
Statutes of 1955 Chapter 939 in effect June 6 1955 repealed Chapters 1 to
9
APPENDIX A General Provisions of the 1967 Statutes Appli
12
18 inclusive of the Personal Income Tax Law of 1954 were renumbered
5
Section Number IRC 1954 Page
5
25
25

Other editions - View all

Bibliographic information