reglab/housing_qa huggingface dataset:
CA Rev & Tax Code § 23042 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 1 - General Provisions and Definitions|ARTICLE 2 - Definitions|Section 23042.

23042.  (a) For taxable years beginning prior to January 1, 2000, and the first taxable year beginning on or after January 1, 2000, “income year” means:(1) For the purposes of the tax imposed under Chapter 2 (commencing with Section 23101), the calendar year or the fiscal year upon the basis of which the net income is computed. “Income year” means, for the purposes of the tax imposed under Chapter 2 (commencing with Section 23101), in the case of a return made for a fractional part of a year, the period for which such return is made.(2) For the purposes of the tax imposed under Chapter 1.5 (commencing with Section 23081), Chapter 3 (commencing with Section 23501), or Chapter 4 (commencing with Section 23701), wherever “income year” is used throughout this part, it means “taxable year” as that term is defined in Section 23041 for the purposes of the tax imposed under Chapter 1.5 (commencing with Section 23081), Chapter 3 (commencing with Section 23501), or Chapter 4 (commencing with Section 23701). (3) For purposes of the tax imposed under Chapter 2.5 (commencing with Section 23400), the same as defined in subdivision (a) with respect to a taxpayer subject to the tax imposed under Chapter 2 (commencing with Section 23101) and the same as defined in subdivision (b) with respect to a taxpayer subject to the tax imposed under Chapter 3 (commencing with Section 23501) or Chapter 4 (commencing with Section 23701).(b) For taxable years (other than the first taxable year) beginning on or after January 1, 2000, the term “income year” shall have the same meaning as the term “taxable year” (as defined by Section 23041).(Amended by Stats. 2000, Ch. 862, Sec. 42. Effective January 1, 2001.)
CA Rev & Tax Code § 23043.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 1 - General Provisions and Definitions|ARTICLE 2 - Definitions|Section 23043.5.

23043.5.  For purposes of this part, in determining the amount of gain or loss (or deemed gain or loss) with respect to any property, Section 7701(g) of the Internal Revenue Code, relating to nonrecourse indebtedness, applies, except as otherwise provided.(Amended by Stats. 2003, Ch. 185, Sec. 34. Effective January 1, 2004.)
CA Rev & Tax Code § 23044 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 1 - General Provisions and Definitions|ARTICLE 2 - Definitions|Section 23044.

23044.  “International banking facility” means a facility represented by a set of asset and liability accounts segregated on the books and records of a commercial bank, the principal office of which is located in this state, and which is incorporated and doing business under the laws of the United States or of this state, a United States branch or agency of a foreign bank, an Edge corporation organized under Section 25 (a) of the Federal Reserve Act, 12 United States Code 611-631, or an Agreement corporation having an agreement or undertaking with the Board of Governors of the Federal Reserve System under Section 25 of the Federal Reserve Act, 12 United States Code 601-604 (a), that includes only international banking facility time deposits (as defined in subsection (a)(2) of Section 204.8 of Regulation D (12 CFR Part 204), as promulgated by the Board of Governors of the Federal Reserve System), and international banking facility extensions of credit (as defined in subsection (a)(3) of Section 204.8 of Regulation D).(Added by Stats. 1981, Ch. 825, Sec. 2. Effective September 26, 1981. Applicable to income years ending on or after December 3, 1981, by Sec. 6 of Ch. 825.)
CA Rev & Tax Code § 23045 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 1 - General Provisions and Definitions|ARTICLE 2 - Definitions|Section 23045.

23045.  For purposes of this part:(a) Section 7702 of the Internal Revenue Code, relating to life insurance contract defined, shall apply, except as otherwise provided.(b) Section 7702A of the Internal Revenue Code, relating to modified endowment contract defined, shall apply, except as otherwise provided.(c) (1) Section 7702B of the Internal Revenue Code, relating to treatment of qualified long-term care insurance, shall apply, except as otherwise provided.(2) The amendments made by Section 844 of the Pension Protection Act of 2006 (Public Law 109-280) to Section 7702B of the Internal Revenue Code shall not apply.(Amended by Stats. 2010, Ch. 14, Sec. 55. (SB 401) Effective January 1, 2011.)
CA Rev & Tax Code § 23045.1 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 1 - General Provisions and Definitions|ARTICLE 2 - Definitions|Section 23045.1.

23045.1.  For purposes of this part, the term “substituted basis property” has the same meaning given that term by Section 7701(a)(42) of the Internal Revenue Code.(Added by Stats. 1987, Ch. 1139, Sec. 8. Effective September 25, 1987. Applicable to income years beginning on or after January 1, 1987, by Sec. 241 of Ch. 1139.)
CA Rev & Tax Code § 23045.2 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 1 - General Provisions and Definitions|ARTICLE 2 - Definitions|Section 23045.2.

23045.2.  For purposes of this part, the term “transferred basis property” has the same meaning given that term by Section 7701(a)(43) of the Internal Revenue Code, except that reference to Subtitle A shall instead be a reference to this part.(Added by Stats. 1987, Ch. 1139, Sec. 9. Effective September 25, 1987. Applicable to income years beginning on or after January 1, 1987, by Sec. 241 of Ch. 1139.)
CA Rev & Tax Code § 23045.3 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 1 - General Provisions and Definitions|ARTICLE 2 - Definitions|Section 23045.3.

23045.3.  For purposes of this part, the term “exchanged basis property” has the same meaning given that term by Section 7701(a)(44) of the Internal Revenue Code, except that reference to Subtitle A shall instead be a reference to this part.(Added by Stats. 1987, Ch. 1139, Sec. 10. Effective September 25, 1987. Applicable to income years beginning on or after January 1, 1987, by Sec. 241 of Ch. 1139.)
CA Rev & Tax Code § 23045.4 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 1 - General Provisions and Definitions|ARTICLE 2 - Definitions|Section 23045.4.

23045.4.  For purposes of this part, the term “nonrecognition transaction” has the same meaning given that term by Section 7701(a)(45) of the Internal Revenue Code, except that reference to Subtitle A shall instead be a reference to this part.(Added by Stats. 1987, Ch. 1139, Sec. 11. Effective September 25, 1987. Applicable to income years beginning on or after January 1, 1987, by Sec. 241 of Ch. 1139.)
CA Rev & Tax Code § 23045.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 1 - General Provisions and Definitions|ARTICLE 2 - Definitions|Section 23045.5.

23045.5.  For purposes of this part, the term “domestic building and loan association” has the same meaning given that term by Section 7701(a)(19) of the Internal Revenue Code.(Added by Stats. 1987, Ch. 1139, Sec. 12. Effective September 25, 1987. Applicable to income years beginning on or after January 1, 1987, by Sec. 241 of Ch. 1139.)
CA Rev & Tax Code § 23045.6 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 1 - General Provisions and Definitions|ARTICLE 2 - Definitions|Section 23045.6.

23045.6.  (a) For the purposes of this part, except as otherwise provided, the determination of whether an individual is an employee shall be governed by of Article 1.5 (commencing with Section 2775) of Chapter 2 of Division 3 of the Labor Code.(b) Section 7701(a)(20) of the Internal Revenue Code, relating to the definition of “employee,” shall apply, except as otherwise provided.(Amended by Stats. 2020, Ch. 38, Sec. 6. (AB 2257) Effective September 4, 2020.)
CA Rev & Tax Code § 23046 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 1 - General Provisions and Definitions|ARTICLE 2 - Definitions|Section 23046.

23046.  Section 7701(a)(46) of the Internal Revenue Code, relating to determination of whether there is a collective bargaining agreement, shall apply, except as otherwise provided.(Amended by Stats. 1993, Ch. 877, Sec. 34. Effective October 6, 1993.)
CA Rev & Tax Code § 23046.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 1 - General Provisions and Definitions|ARTICLE 2 - Definitions|Section 23046.5.

23046.5.  (a) Section 7701(n) of the Internal Revenue Code, relating to convention or association of churches, shall apply, except as otherwise provided.(b) The phrase “this part” shall be substituted for “this title” in Section 7701(n) of the Internal Revenue Code.(Added by Stats. 2010, Ch. 14, Sec. 56. (SB 401) Effective January 1, 2011.)
CA Rev & Tax Code § 23047 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 1 - General Provisions and Definitions|ARTICLE 2 - Definitions|Section 23047.

23047.  Section 7701(e) of the Internal Revenue Code, relating to treatment of certain contracts for providing services, etc., shall apply, except as otherwise provided.(Amended by Stats. 1993, Ch. 877, Sec. 35. Effective October 6, 1993.)
CA Rev & Tax Code § 23048 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 1 - General Provisions and Definitions|ARTICLE 2 - Definitions|Section 23048.

23048.  Taxable mortgage pools shall be defined and treated in accordance with Section 7701(i) of the Internal Revenue Code, except as otherwise provided.(Added by Stats. 1987, Ch. 1139, Sec. 13. Effective September 25, 1987. Applicable to income years beginning on or after January 1, 1987, by Sec. 241 of Ch. 1139.)
CA Rev & Tax Code § 23049 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 1 - General Provisions and Definitions|ARTICLE 2 - Definitions|Section 23049.

23049.  Section 7701(h) of the Internal Revenue Code, relating to motor vehicle operating leases, shall apply, except as otherwise provided.(Amended by Stats. 1993, Ch. 877, Sec. 36. Effective October 6, 1993.)
CA Rev & Tax Code § 23049.1 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 1 - General Provisions and Definitions|ARTICLE 2 - Definitions|Section 23049.1.

23049.1.  Section 64 of the Internal Revenue Code, relating to the definition of ordinary income, shall apply.(Added by Stats. 1991, Ch. 117, Sec. 43. Effective July 16, 1991.)
CA Rev & Tax Code § 23049.2 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 1 - General Provisions and Definitions|ARTICLE 2 - Definitions|Section 23049.2.

23049.2.  Section 65 of the Internal Revenue Code, relating to the definition of ordinary loss, shall apply.(Added by Stats. 1991, Ch. 117, Sec. 44. Effective July 16, 1991.)
CA Rev & Tax Code § 23050 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 1 - General Provisions and Definitions|ARTICLE 2 - Definitions|Section 23050.

23050.  Definitions, other than general definitions, are set forth in the chapter to which specifically applicable.(Added by Stats. 1949, Ch. 557.)
CA Rev & Tax Code § 23051 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 1 - General Provisions and Definitions|ARTICLE 2 - Definitions|Section 23051.

23051.  The term “Bank and Corporation Tax Law of 1954,” means Part 11 of Division 2 of the Revenue and Taxation Code as enacted by Statutes 1949, Chapter 557, and as subsequently amended, including all amendments enacted prior to December 31, 1954.(Added by Stats. 1955, Ch. 938.)
CA Rev & Tax Code § 23051.7 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 1 - General Provisions and Definitions|ARTICLE 2 - Definitions|Section 23051.7.

23051.7.  (a) The enactment of the act adding this section to the code shall not deprive any taxpayer of any carryover of a credit, excess contribution, or loss to which that taxpayer was entitled under this part, including all amendments enacted prior to January 1, 1987.(b) The carryover of the credit, excess contribution, or loss shall be allowed to be carried forward under the act adding this section to the code for the same period of time as the taxpayer would have been entitled to carry that item forward under prior law.(c) For purposes of applying the provisions of the act adding this section to the code, the basis or recomputed basis of any asset acquired prior to January 1, 1987, shall be determined under the law at the time the asset was acquired and any adjustments to basis shall be computed as follows:(1) Any adjustments to basis for income years beginning prior to January 1, 1987, shall be computed under applicable provisions of this part, including all amendments enacted prior to January 1, 1987; and(2) Any adjustments to basis for taxable years beginning on or after January 1, 1987, shall be computed under the applicable provisions of the act adding this section to the code.(d) For income years beginning on or after January 1, 1987, and before January 1, 1988, references in this part to “alternative minimum tax” shall be deemed to be references to the “tax on preference income.”(Amended by Stats. 2001, Ch. 543, Sec. 24. Effective January 1, 2002.)
CA Rev & Tax Code § 23052 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 1 - General Provisions and Definitions|ARTICLE 2 - Definitions|Section 23052.

23052.  The provisions of this code insofar as they are substantially the same as existing statutory provisions relating to the same subject matter shall be construed as restatements and continuations thereof, and not as new enactments.(Added by Stats. 1955, Ch. 938.)
CA Rev & Tax Code § 23053 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 1 - General Provisions and Definitions|ARTICLE 2 - Definitions|Section 23053.

23053.  The repeal of any provision of the Bank and Corporation Tax Law shall not affect any act done or any right accruing or accrued, or any suit or proceeding had or commenced in any civil cause, before such repeal; but all rights and liabilities under such law shall continue, and may be enforced in the same manner, as if such repeal had not been made.(Amended by Stats. 1991, Ch. 117, Sec. 46. Effective July 16, 1991.)
CA Rev & Tax Code § 23054 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 1 - General Provisions and Definitions|ARTICLE 2 - Definitions|Section 23054.

23054.  For the purpose of applying the Bank and Corporation Tax Law of 1954 or the Bank and Corporation Tax Law as herein enacted to any period, any reference in either such law to another provision of the Bank and Corporation Tax Law of 1954 or the Bank and Corporation Tax Law as herein enacted which is not then applicable to such period shall be deemed a reference to the corresponding provision of the other law which is then applicable to such period.(Added by Stats. 1955, Ch. 938.)
CA Rev & Tax Code § 23055 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 1 - General Provisions and Definitions|ARTICLE 2 - Definitions|Section 23055.

23055.  Any provision of this part which refers to the application of any portion of this part to a prior period (or which depends upon the application to a prior period of any portion of this part) shall, when appropriate and consistent with the purpose of such provision, be deemed to refer to (or depend upon the application of) the corresponding provision of Part 11 of Division 2 of the Revenue and Taxation Code or of any other corporation tax laws as were applicable to the prior period.(Amended by Stats. 2001, Ch. 543, Sec. 25. Effective January 1, 2002.)
CA Rev & Tax Code § 23056 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 1 - General Provisions and Definitions|ARTICLE 2 - Definitions|Section 23056.

23056.  Division, part, chapter, article, section and subsection headings contained herein shall not be deemed to govern, limit, modify, or in any manner affect the scope, meaning, or intent of the provisions of this code.(Added by Stats. 1955, Ch. 938.)
CA Rev & Tax Code § 23057 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 1 - General Provisions and Definitions|ARTICLE 2 - Definitions|Section 23057.

23057.  If any chapter, article, section, subsection, clause, sentence or phrase of this part which is reasonably separable from the remaining portions of this part, or the application thereof to any person, taxpayer or circumstance, is for any reason determined unconstitutional, such determination shall not affect the remainder of this part, nor, will the application of any such provision to other persons, taxpayers or circumstances, be affected thereby.(Added by Stats. 1955, Ch. 938.)
CA Rev & Tax Code § 23058 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 1 - General Provisions and Definitions|ARTICLE 2 - Definitions|Section 23058.

23058.  Unless otherwise specifically provided therein, the provisions of any act:(a) That affect the imposition or computation of tax, penalties, or the allowance of credits against the tax, shall be applied to taxable years beginning on or after January 1 of the year in which the act takes effect.(b) That otherwise affect the provisions of this part shall be applied on and after the date the act takes effect.(Amended by Stats. 2000, Ch. 862, Sec. 44. Effective January 1, 2001.)
CA Rev & Tax Code § 23059 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 1 - General Provisions and Definitions|ARTICLE 2 - Definitions|Section 23059.

23059.  Unless expressly otherwise provided in this part, any notice may be given by first-class mail postage prepaid.(Added by Stats. 1972, Ch. 1237.)
CA Rev & Tax Code § 23060 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 1 - General Provisions and Definitions|ARTICLE 2 - Definitions|Section 23060.

23060.  Provisions in other codes or General Law Statutes that are related to this part include all of the following:(a) Chapter 20.6 (commencing with Section 9891) of Division 3 of the Business and Professions Code, relating to tax preparers.(b) Sections 1502, 2204 to 2206, inclusive, 6210, 6810, 8210, and 8810 of the Corporations Code, relating to the corporation officer statement penalty.(c) Section 2104 of the Corporations Code, that prevents the application of any provision of this part against any foreign lending institution whose activities in this state are limited to those described in subdivision (d) of Section 191 of the Corporations Code.(d) Sections 15700 to 15702.1, inclusive, of the Government Code, relating to the Franchise Tax Board.(e) Part 10 (commencing with Section 17001), relating to the Personal Income Tax Law.(f) Part 10.2 (commencing with Section 18401), relating to the Administration of Franchise and Income Taxes.(g) Part 10.7 (commencing with Section 21001), relating to the Taxpayers’ Bill of Rights.(h) Part 18 (commencing with Section 38001), relating to the Multistate Tax Compact.(Amended by Stats. 2006, Ch. 538, Sec. 625. Effective January 1, 2007.)
CA Rev & Tax Code § 23101 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 2 - The Corporation Franchise Tax|ARTICLE 1 - Definitions and General Provisions|Section 23101.

23101.  (a) “Doing business” means actively engaging in any transaction for the purpose of financial or pecuniary gain or profit.(b) For taxable years beginning on or after January 1, 2011, a taxpayer is doing business in this state for a taxable year if any of the following conditions has been satisfied:(1) The taxpayer is organized or commercially domiciled in this state.(2) Sales, as defined in subdivision (e) or (f) of Section 25120 as applicable for the taxable year, of the taxpayer in this state exceed the lesser of five hundred thousand dollars ($500,000) or 25 percent of the taxpayer’s total sales. For purposes of this paragraph, sales of the taxpayer include sales by an agent or independent contractor of the taxpayer. For purposes of this paragraph, sales in this state shall be determined using the rules for assigning sales under Sections 25135 and 25136 and the regulations thereunder, as modified by regulations under Section 25137.(3) The real property and tangible personal property of the taxpayer in this state exceed the lesser of fifty thousand dollars ($50,000) or 25 percent of the taxpayer’s total real property and tangible personal property. The value of real and tangible personal property and the determination of whether property is in this state shall be determined using the rules contained in Sections 25129 to 25131, inclusive, and the regulations thereunder, as modified by regulation under Section 25137.(4) The amount paid in this state by the taxpayer for compensation, as defined in subdivision (c) of Section 25120, exceeds the lesser of fifty thousand dollars ($50,000) or 25 percent of the total compensation paid by the taxpayer. Compensation in this state shall be determined using the rules for assigning payroll contained in Section 25133 and the regulations thereunder, as modified by regulations under Section 25137.(c) (1) The Franchise Tax Board shall annually revise the amounts in paragraphs (2), (3), and (4) of subdivision (b) in accordance with subdivision (h) of Section 17041.(2) For purposes of the adjustment required by paragraph (1), subdivision (h) of Section 17041 shall be applied by substituting “2012” in lieu of “1988.”(d) The sales, property, and payroll of the taxpayer include the taxpayer’s pro rata or distributive share of pass-through entities. For purposes of this subdivision, “pass-through entities” means a partnership or an “S” corporation.(Amended November 6, 2012, by initiative Proposition 39, Sec. 3.)
CA Rev & Tax Code § 23102 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 2 - The Corporation Franchise Tax|ARTICLE 1 - Definitions and General Provisions|Section 23102.

23102.  Any corporation holding or organized to hold stock or bonds of any other corporation or corporations, and not trading in stock or bonds or other securities held, and engaging in no activities other than the receipt and disbursement of dividends from stock or interest from bonds, is not a corporation doing business in this State for the purposes of this chapter.(Amended by Stats. 1951, Ch. 72.)