California Personal Income Tax ActFranchise 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Statutes of 1955 Chapter 939 in effect June 6 1955 repealed Chapters 1 to | 9 |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 |