California Statutes
§ 23363. — 23363. (Amended by Stats. 1951, Ch. 374.)
California·Code RTC Revenue 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. 9. ARTICLE 9. Affiliated Railroads
The Franchise Tax Board shall prescribe such regulations as it may deem necessary in order that the tax liability of any affiliated group of corporations making a consolidated return and of each corporation in the group, both during and after the period of affiliation, may be determined, computed, assessed, collected, and adjusted in such manner as to reflect the proper income.
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California § 23363. (23363. (Amended by Stats. 1951, Ch. 374.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Stats. 1951, Ch. 374.