California Statutes
§ 25123. — 25123. (Added by Stats. 1966, Ch. 2.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 11. PART 11. CORPORATION TAX LAW·Ch. 17. CHAPTER 17. Allocation of Income·Art. 2. ARTICLE 2. Uniform Division of Income for Tax Purposes Act
Rents and royalties from real or tangible personal property, capital gains, interest, dividends, or patent or copyright royalties, to the extent that they constitute nonbusiness income, shall be allocated as provided in Sections 25124 through 25127 of this act.
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California § 25123. (25123. (Added by Stats. 1966, Ch. 2.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Added by Stats. 1966, Ch. 2.