California Legal Codes and Statutes

§ 17555

Amended by Stats. 2016, Ch. 50, Sec. 101. (SB 1005) Effective January 1, 2017.

In any case where spouses file separate returns, the Franchise Tax Board may distribute, apportion, or allocate gross income between the spouses, if it is determined that such distribution, apportionment, or allocation is necessary in order to reflect the proper income of the spouses.

Cite this section

Cal. Rev. & Tax. Code § 17555 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-10-personal-income-tax/chapter-6-accounting-periods-and-methods-of-accounting/section-17555

Other sections in Chapter 6 - Accounting Periods and Methods of Accounting

§ 17551§ 17552§ 17552.3§ 17553§ 17555§ 17556§ 17559§ 17560§ 17560.5§ 17561§ 17563.5§ 17563.51§ 17564§ 17565§ 17567§ 17570

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