California Statutes
§ 25140. — 25140. (Amended by Stats. 1966, 1st Ex. Sess., Ch. 167.)
California § 25140.
JurisdictionCalifornia
Code RTCRevenue 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
This text of California § 25140. (25140. (Amended by Stats. 1966, 1st Ex. Sess., Ch. 167.)) 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 § 25140. (2026).
Text
Accounting procedures shall be adopted which will separately reflect the revenues attributable to dividends received by corporations having commercial domiciles in this state.
In view of pending litigation concerning the proper treatment of intercompany dividends, it is not intended by enactment of this act that any inference be drawn from it in such litigation.
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Legislative History
Amended by Stats. 1966, 1st Ex. Sess., Ch. 167.
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Bluebook (online)
California § 25140., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/25140..