California Statutes
§ 17954. — 17954. (Amended by Stats. 2001, Ch. 920, Sec. 23.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 10. PART 10. PERSONAL INCOME TAX·Ch. 11. CHAPTER 11. Gross Income of Nonresidents
For purposes of computing “taxable income of a nonresident or part-year resident” under paragraph (1) of subdivision (i) of Section 17041, except as provided in Section 25141, gross income from sources within and without this state shall be allocated and apportioned under rules and regulations prescribed by the Franchise Tax Board.
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California § 17954. (17954. (Amended by Stats. 2001, Ch. 920, Sec. 23.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
Newman v. Franchise Tax Board
208 Cal. App. 3d 972 (California Court of Appeal, 1989)
Legislative History
Amended by Stats. 2001, Ch. 920, Sec. 23. Effective January 1, 2002.