California § 23226. 23226. (Amended by Stats. 1977, Ch. 552.)

California Statutes

§ 23226. — 23226. (Amended by Stats. 1977, Ch. 552.)

California § 23226.

JurisdictionCalifornia

Code RTCRevenue and Taxation Code - RTC

Div. 2.DIVISION 2. OTHER TAXES

Part 11.PART 11. CORPORATION TAX LAW

Ch. 2.CHAPTER 2. The Corporation Franchise Tax

Art. 4.ARTICLE 4. Commencing Corporations

This text of California § 23226. (23226. (Amended by Stats. 1977, Ch. 552.)) 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 § 23226. (2026).

Text

In the case of the taxpayer taxable in the manner provided in Sections 23222 to 23224.5, inclusive, reporting income from any source on a deferred basis, the Franchise Tax Board is authorized to distribute or apportion such income, or deductions applicable thereto, if it determines that such distribution or apportionment is necessary in order to prevent avoidance of taxes or clearly to reflect the income of the taxpayer.

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In the case of the taxpayer taxable in the manner provided in Sections 23222 to 23224.5, inclusive, reporting income from any source on a deferred basis, the Franchise Tax Board is authorized to distribute or apportion such income, or deductions applicable thereto, if it determines that such distribution or apportionment is necessary in order to prevent avoidance of taxes or clearly to reflect the income of the taxpayer.

Legislative History

Amended by Stats. 1977, Ch. 552.

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California § 23226., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/23226..