California Statutes
§ 17555. — 17555. (Amended by Stats. 2016, Ch. 50, Sec. 101.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 10. PART 10. PERSONAL INCOME TAX·Ch. 6. CHAPTER 6. Accounting Periods and Methods of Accounting
In any case where spouses file separate returns, the Franchise Tax Board may distribute, apportion, or allocate gross income between the spouses, if it is determined that such distribution, apportionment, or allocation is necessary in order to reflect the proper income of the spouses.
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California § 17555. (17555. (Amended by Stats. 2016, Ch. 50, Sec. 101.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Stats. 2016, Ch. 50, Sec. 101. (SB 1005) Effective January 1, 2017.