Cal. Rev. & Tax. Code § 17954

Current through the 2023 Legislative Session.

Section 17954 - Allocation and apportionment of gross income

For purposes of computing "taxable income of a nonresident or part-year resident" under paragraph (1) of subdivision (i) of Section 17041, except as provided in Section 25141, gross income from sources within and without this state shall be allocated and apportioned under rules and regulations prescribed by the Franchise Tax Board.

Ca. Rev. and Tax. Code § 17954

Amended by Stats 2001 ch 920 (AB 1115), s 23, eff. 1/1/2002.