PocketLaw | California Code | 11 - CORPORATION TAX LAW

11 - CORPORATION TAX LAW

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1 - General Provisions and Definitions

2 - The Corporation Franchise Tax

2.5 - Alternative Minimum Tax

3 - The Corporation Income Tax

3.5 - Tax Credits

4 - Exempt Corporations

4.5 - Tax Treatment of S Corporations and Their Shareholders

5 - Computation of Tax When Law Changed

6 - Gross Income

7 - Net Income

8 - Corporate Distributions and Adjustments

12 - Deferred Compensation, Etc.

13 - Accounting Periods and Methods of Accounting

14 - Natural Resources

14.5 - Regulated Investment Companies, Real Estate Investment Trusts, Real Estate Mortgage Investment Conduits, and Financial Asset Securitization Investment Trusts

15 - Gain or Loss on Disposition of Property

17 - Allocation of Income