Chapter 17. Allocation of Income

Article 1. General Provisions

• Ca. Rev. and Tax. Code § 25101 Income Derived From Or Attributable to Sources Both Within and Without State
• Ca. Rev. and Tax. Code § 25101.1 Income Derived From Or Attributable to Transportation By Sea Or Air
• Ca. Rev. and Tax. Code § 25101.15 Income of Two Or More Taxpayers Derived Solely From Sources Within State
• Ca. Rev. and Tax. Code § 25101.3 Property Factor Relating to Aircraft of Air Carrier Or Foreign Air Carrier
• Ca. Rev. and Tax. Code § 25102 Combined Report
• Ca. Rev. and Tax. Code § 25103 Rendering Services Or Acquiring Or Disposing of Products Or Goods Or Commodities At Less Than Fair Price
• Ca. Rev. and Tax. Code § 25104 Consolidated Report
• Ca. Rev. and Tax. Code § 25105 Common Controlled Group
• Ca. Rev. and Tax. Code § 25106 Dividends Paid Out of Income Previously Described of Unitary Business
• Ca. Rev. and Tax. Code § 25106.5 Adoption of Regulations Relating to Combined Report
• Ca. Rev. and Tax. Code § 25107 International Banking Facility
• Ca. Rev. and Tax. Code § 25108 Net Operating Loss

Article 1.5. Water's-Edge Election

• Ca. Rev. and Tax. Code § 25110 Water's Edge Election
• Ca. Rev. and Tax. Code § 25111 Contract Making Water's-Edge Election
• Ca. Rev. and Tax. Code § 25111.1 Consideration; Rescission
• Ca. Rev. and Tax. Code § 25112 Failure to Supply Information
• Ca. Rev. and Tax. Code § 25113 Election Made On Original, Timely Filed Return
• Ca. Rev. and Tax. Code § 25114 Examination of Returns
• Ca. Rev. and Tax. Code § 25116 Reference to Irc

Article 2. Uniform Division of Income For Tax Purposes Act

• Ca. Rev. and Tax. Code § 25120 Definitions
• Ca. Rev. and Tax. Code § 25121 Allocation and Apportionment of Net Income
• Ca. Rev. and Tax. Code § 25122 Taxpayer Taxable In Another State
• Ca. Rev. and Tax. Code § 25123 Rents and Royalties From Real Or Tangible Personal Property, Capital Gains, Interest, Dividends, Or Patent Or Copyright Royalties
• Ca. Rev. and Tax. Code § 25124 Net Rent and Royalties
• Ca. Rev. and Tax. Code § 25125 Capital Gains and Losses
• Ca. Rev. and Tax. Code § 25126 Interest and Dividends
• Ca. Rev. and Tax. Code § 25127 Patent and Copyright Royalties
• Ca. Rev. and Tax. Code § 25128 Business Income
• Ca. Rev. and Tax. Code § 25128.5 [Repealed]
• Ca. Rev. and Tax. Code § 25128.7 Business Income of Apportioning Trade Or Business
• Ca. Rev. and Tax. Code § 25129 Property Factor
• Ca. Rev. and Tax. Code § 25130 Valuation of Property Owned and Property Rented
• Ca. Rev. and Tax. Code § 25131 Average Value of Property
• Ca. Rev. and Tax. Code § 25132 Payroll Factor
• Ca. Rev. and Tax. Code § 25133 Compensation
• Ca. Rev. and Tax. Code § 25134 Sales Factor
• Ca. Rev. and Tax. Code § 25135 Sales of Tangible Personal Property
• Ca. Rev. and Tax. Code § 25136 Sales
• Ca. Rev. and Tax. Code § 25136.1 Qualified Taxpayer that Apportions Its Business Income
• Ca. Rev. and Tax. Code § 25137 Allocation and Apportionment Provisions Not Fair Representation of Taxpayer's Business Activity In State
• Ca. Rev. and Tax. Code § 25138 Construction
• Ca. Rev. and Tax. Code § 25139 Short Title
• Ca. Rev. and Tax. Code § 25140 Accounting Procedures
• Ca. Rev. and Tax. Code § 25141 Definitions; Team; Business Income of Professional Athletic Team