California § 17854. 17854. (Amended by Stats. 2001, Ch. 920, Sec. 18.)

California Statutes

§ 17854. — 17854. (Amended by Stats. 2001, Ch. 920, Sec. 18.)

California § 17854.

JurisdictionCalifornia

Code RTCRevenue and Taxation Code - RTC

Div. 2.DIVISION 2. OTHER TAXES

Part 10.PART 10. PERSONAL INCOME TAX

Ch. 10.CHAPTER 10. Partners and Partnerships

This text of California § 17854. (17854. (Amended by Stats. 2001, Ch. 920, Sec. 18.)) 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 § 17854. (2026).

Text

For purposes of computing “taxable income of a nonresident or part-year resident” under paragraph (1) of subdivision (i) of Section 17041, in the case of a nonresident partner, guaranteed payments, as defined by Section 707(c) of the Internal Revenue Code, shall be included in that computation as gross income from sources within this state in the same manner as if those payments were a distributive share of that partnership.

Free access — add to your briefcase to read the full text and ask questions with AI

For purposes of computing “taxable income of a nonresident or part-year resident” under paragraph (1) of subdivision (i) of Section 17041, in the case of a nonresident partner, guaranteed payments, as defined by Section 707(c) of the Internal Revenue Code, shall be included in that computation as gross income from sources within this state in the same manner as if those payments were a distributive share of that partnership.

Legislative History

Amended by Stats. 2001, Ch. 920, Sec. 18. Effective January 1, 2002.

View on official source ↗

Cite This Page — Counsel Stack

Bluebook (online)

California § 17854., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/17854..