Chapter 1. General Provisions and Definitions

Index

• Ca. Rev. and Tax. Code § 17001 Short Title
• Ca. Rev. and Tax. Code § 17002 Construction
• Ca. Rev. and Tax. Code § 17003 "Franchise Tax Board" Defined
• Ca. Rev. and Tax. Code § 17004 "Taxpayer" Defined
• Ca. Rev. and Tax. Code § 17005 "Individual" Defined
• Ca. Rev. and Tax. Code § 17006 "Fiduciary" Defined
• Ca. Rev. and Tax. Code § 17007 "Person" Defined
• Ca. Rev. and Tax. Code § 17008 "Partnership" Defined
• Ca. Rev. and Tax. Code § 17008.5 Applicability of Irc Section 7704
• Ca. Rev. and Tax. Code § 17009 "Corporation" Defined
• Ca. Rev. and Tax. Code § 17010 "Taxable Year" Defined
• Ca. Rev. and Tax. Code § 17011 "Fiscal Year" Defined
• Ca. Rev. and Tax. Code § 17012 "Paid Or Incurred" and "Paid Or Accrued" Defined
• Ca. Rev. and Tax. Code § 17013 [Repealed]
• Ca. Rev. and Tax. Code § 17014 "Resident" Defined
• Ca. Rev. and Tax. Code § 17015 "Nonresident" Defined
• Ca. Rev. and Tax. Code § 17015.5 "Part-Year Resident" Defined
• Ca. Rev. and Tax. Code § 17016 Presumption of Residency
• Ca. Rev. and Tax. Code § 17017 "United States" Defined
• Ca. Rev. and Tax. Code § 17018 "State" Defined
• Ca. Rev. and Tax. Code § 17019 "Foreign Country" Defined
• Ca. Rev. and Tax. Code § 17020 "Trade Or Business" Defined
• Ca. Rev. and Tax. Code § 17020.1 "Substituted Basis Property" Defined
• Ca. Rev. and Tax. Code § 17020.2 "Transferred Basis Property" Defined
• Ca. Rev. and Tax. Code § 17020.3 "Exchanged Basis Property" Defined
• Ca. Rev. and Tax. Code § 17020.4 "Nonrecognition Transaction" Defined
• Ca. Rev. and Tax. Code § 17020.5 Applicability of Irc Section 7701(g) In Determining Amount of Gain Or Loss With Respect to Property
• Ca. Rev. and Tax. Code § 17020.6 Applicability of Irc Sections 7702, 7702a, 7702b
• Ca. Rev. and Tax. Code § 17020.7 Applicability of Irc Section 7701(a)(46)
• Ca. Rev. and Tax. Code § 17020.8 Applicability of Irc Section 7701(e)
• Ca. Rev. and Tax. Code § 17020.9 "Domestic Building and Loan Association" Defined
• Ca. Rev. and Tax. Code § 17020.11 Applicability of Irc Section 7701(h)
• Ca. Rev. and Tax. Code § 17020.12 Applicability of Irc Section 7701(a)(20)
• Ca. Rev. and Tax. Code § 17020.13 Applicability of Irc Section 7701(k)
• Ca. Rev. and Tax. Code § 17020.15 Applicability of Irc Section 7701(n)
• Ca. Rev. and Tax. Code § 17021 Term "Spouse" If They Are Divorced
• Ca. Rev. and Tax. Code § 17021.5 Applicability of Irc Section 7703
• Ca. Rev. and Tax. Code § 17021.7 Treatment of Domestic Partner
• Ca. Rev. and Tax. Code § 17022 "Military Or Naval Forces of the United States" and "Armed Forces of the United States" Defined
• Ca. Rev. and Tax. Code § 17023 "Counsel For the Franchise Tax Board" and "Franchise Tax Counsel" Defined
• Ca. Rev. and Tax. Code § 17024 "Personal Income Tax Law of 1954" Defined
• Ca. Rev. and Tax. Code § 17024.5 "Internal Revenue Code," "Internal Revenue Code of 1954," and "Internal Revenue Code of 1986" Defined
• Ca. Rev. and Tax. Code § 17026 [Effective Until 1/1/2020] Applicability of Part
• Ca. Rev. and Tax. Code § 17026 [Effective 1/1/2020] Applicability of Part
• Ca. Rev. and Tax. Code § 17028 Construction As Restatements and Continuations
• Ca. Rev. and Tax. Code § 17029 Effect of Repeal of Provision of Personal Income Tax Law
• Ca. Rev. and Tax. Code § 17029.5 Effect of Enactment of Act On Carryover of Credit, Excess Contribution, Or Loss; Basis Or Recomputed Basis of Asset
• Ca. Rev. and Tax. Code § 17030 Reference to Personal Income Tax Law of 1954 Or Personal Income Tax Law
• Ca. Rev. and Tax. Code § 17031 Reference to Application of Any Portion of This Part to Prior Part
• Ca. Rev. and Tax. Code § 17032 Effect of Division, Part, Chapter, Article, Section and Subsection Headings
• Ca. Rev. and Tax. Code § 17033 Severability
• Ca. Rev. and Tax. Code § 17034 Application of Provisions of Act
• Ca. Rev. and Tax. Code § 17035 "Withholding Agent" Defined
• Ca. Rev. and Tax. Code § 17036 Notice
• Ca. Rev. and Tax. Code § 17037 Related Provisions In Other Codes Or General Law Statutes
• Ca. Rev. and Tax. Code § 17038 References to California Consumer Price Index
• Ca. Rev. and Tax. Code § 17039 "Net Tax" Defined
• Ca. Rev. and Tax. Code § 17039.1 Effect of Credit Allowed By Section 17053.30
• Ca. Rev. and Tax. Code § 17039.2 Effect of Business Credit