California Statutes
§ 25140. — 25140. (Amended by Stats. 1966, 1st Ex. Sess., Ch. 167.)
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
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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California § 25140. (25140. (Amended by Stats. 1966, 1st Ex. Sess., Ch. 167.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Stats. 1966, 1st Ex. Sess., Ch. 167.