California Legal Codes and Statutes

Part 11 - CORPORATION TAX LAW

California Revenue and Taxation Code — §§ 23001-25141

Chapter 1 - General Provisions and Definitions
§§ 23001-23060
Article 1 - General Provisions
§§ 23001-23004
Article 2 - Definitions
§§ 23030-23060
Chapter 2 - The Corporation Franchise Tax
§§ 23101-23364a
Article 1 - Definitions and General Provisions
§§ 23101-23114
Article 2 - Tax on General Corporations
§§ 23151-23156
Article 3 - Tax on Banks and Financial Corporations
§§ 23181-23188
Article 3.5 - Credit for Prepaid Tax
§§ 23201-23204
Article 4 - Commencing Corporations
§§ 23221-23226
Article 5 - Reorganized Corporations
§§ 23251-23253
Article 6 - Corporations Resuming Business
§§ 23281-23282
Article 7 - Suspension and Revivor
§§ 23301-23311
Article 8 - Dissolution or Withdrawal
§§ 23331-23335
Article 9 - Affiliated Railroads
§§ 23361-23364a
Chapter 2.5 - Alternative Minimum Tax
§§ 23400-23459
Chapter 3 - The Corporation Income Tax
§§ 23501-23561
Article 1 - Imposition of Tax
§§ 23501-23504
Article 2 - Cessation of Activities
§§ 23561
Chapter 3.5 - Tax Credits
§§ 23608-23698.1
Chapter 4 - Exempt Corporations
§§ 23701-23778
Part - Exemptions From This Part
§§ 23701-23712
Article 2 - Taxation of Business Income of Certain Organizations
§§ 23731-23741
Article 3 - Returns of Exempt Organizations
§§ 23771-23778
Chapter 4.5 - Tax Treatment of S Corporations and Their Shareholders
§§ 23800-23813
Chapter 5 - Computation of Tax When Law Changed
§§ 24251
Chapter 6 - Gross Income
§§ 24271-24329
Article 1 - Definitions
§§ 24271-24276
Article 2 - Exclusions
§§ 24301-24315
Article 3 - Other Exclusions
§§ 24320-24329
Chapter 7 - Net Income
§§ 24341-24449
Article 1 - Deductions
§§ 24341-24383
Article 2 - Special Deductions
§§ 24401-24416.24
Article 3 - Items Not Deductible
§§ 24421-24449
Chapter 8 - Corporate Distributions and Adjustments
§§ 24451-24481
Chapter 12 - Deferred Compensation, Etc.
§§ 24601-24612
Article 1 - Adoption of Subchapter D of the Internal Revenue Code Relating to Deferred Compensation, etc.
§§ 24601-24602
Part - Exceptions to Part I of Subchapter D of the Internal Revenue Code, Relating to Pension, Profit-Sharing, Stock Bonus Plans, etc.
§§ 24611-24612
Chapter 13 - Accounting Periods and Methods of Accounting
§§ 24631-24726
Article 1 - Accounting Periods
§§ 24631-24637
Article 2 - Methods of Accounting
§§ 24651-24654
Article 3 - Year of Inclusion
§§ 24661-24679
Article 4 - Year of Deduction
§§ 24681-24694
Article 5 - Inventories
§§ 24701-24710
Article 6 - Adjustments Required by Changes in Method
§§ 24721-24726
Chapter 14 - Natural Resources
§§ 24831
Chapter 14.5 - Regulated Investment Companies, Real Estate Investment Trusts, Real Estate Mortgage Investment Conduits, and Financial Asset Securitization Investment Trusts
§§ 24870-24876
Chapter 15 - Gain or Loss on Disposition of Property
§§ 24901-24998
Article 1 - Computation of Gain or Loss
§§ 24901-24905.5
Article 2 - Basis for Computation of Gain or Loss
§§ 24911-24919
Article 3 - Nontaxable Exchanges
§§ 24941-24956
Article 4 - Special Rules for Basis
§§ 24961-24966.2
Article 4.5 - Capital Gains and Losses
§§ 24990-24995
Article 5 - Wash Sales of Stock or Securities
§§ 24998
Chapter 17 - Allocation of Income
§§ 25101-25141
Article 1 - General Provisions
§§ 25101-25108
Article 1.5 - Water's-Edge Election
§§ 25110-25116
Division - Uniform Division of Income for Tax Purposes Act
§§ 25120-25141