California Statutes
§ 17008. — 17008. (Repealed and added by Stats. 1955, Ch. 939.)
California § 17008.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 10.PART 10. PERSONAL INCOME TAX
Ch. 1.CHAPTER 1. General Provisions and Definitions
This text of California § 17008. (17008. (Repealed and added by Stats. 1955, Ch. 939.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Cal. Revenue and Taxation Code - RTC Code § 17008. (2026).
Text
“Partnership” includes a syndicate, group, pool, joint venture, or other unincorporated organization, through or by means of which any business, financial operation, or venture is carried on, and which is not, within the meaning of this part, a trust or estate or a corporation.
“Partner” includes a member in such a syndicate, group, pool, joint venture, or organization.
A person shall be recognized as a partner for income purposes if he owns a capital interest in a partnership in which capital is a material income-producing factor, whether or not
such interest was derived by purchase or gift from any other person.
Free access — add to your briefcase to read the full text and ask questions with AI
Legislative History
Repealed and added by Stats. 1955, Ch. 939.
Nearby Sections
2
Cite This Page — Counsel Stack
Bluebook (online)
California § 17008., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/17008..