reglab/statecodes huggingface dataset:
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 5 - Deferred Compensation [Repealed] › Section 17501-17502.8(i) - Face-Amount Certificates-Non-Transferable Annuity Contracts. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
					 section filed 7-23-71; effective thirtieth day thereafter (Register 71, No.
					 30).
2. Repealer filed 5-14-81; effective thirtieth day thereafter
					 (Register 81, No. 20).
Note: Authority cited and Reference: Section
						19253,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 5 - Deferred Compensation [Repealed] › Section 17501-17502.8(j) - Definitions Relating to Plans Covering Self-Employed Individuals. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
					 section filed 7-23-71; effective thirtieth day thereafter (Register 71, No.
					 30).
2. Repealer filed 5-14-81; effective thirtieth day thereafter
					 (Register 81, No. 20).
Note: Authority cited and Reference: Section
						19253,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 5 - Deferred Compensation [Repealed] › Section 17501-17502.8(k) - General Rules Relating to Plans Covering Self-Employed Individuals. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
					 section filed 7-23-71; effective thirtieth day thereafter (Register 71, No.
					 30).
2. Repealer filed 5-14-81; effective thirtieth day thereafter
					 (Register 81, No. 20).
Note: Authority cited and Reference: Section
						19253,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 5 - Deferred Compensation [Repealed] › Section 17501-17502.8(l) - Requirements for Qualification of Trusts and Plans Benefiting Owner-Employees. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
					 section filed 7-23-71; effective thirtieth day thereafter (Register 71, No.
					 30).
2. Repealer filed 5-14-81; effective thirtieth day thereafter
					 (Register 81, No. 20).
Note: Authority cited and Reference: Section
						19253,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 5 - Deferred Compensation [Repealed] › Section 17501-17502.8(m) - Excess Contributions on Behalf of Owner-Employees. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
					 section filed 7-23-71; effective thirtieth day thereafter (Register 71, No.
					 30).
2. Repealer filed 5-14-81; effective thirtieth day thereafter
					 (Register 81, No. 20).
Note: Authority cited and Reference: Section
						19253,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 5 - Deferred Compensation [Repealed] › Section 17501-17502.8(n) - Inclusion of Medical Benefits for Retired Employees in Qualified Pension or Annuity Plans. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
					 section filed 7-23-71; effective thirtieth day thereafter (Register 71, No.
					 30).
2. Repealer filed 5-14-81; effective thirtieth day thereafter
					 (Register 81, No. 20).
Note: Authority cited and Reference: Section
						19253,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 5 - Deferred Compensation [Repealed] › Section 17503 - Taxability of Beneficiary Under a Trust Which Meets the Requirements of Section 17501. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Amendment
					 filed 7-23-71; effective thirtieth day thereafter (Register 71, No.
					 30).
2. Amendment filed 9-23-76; effective thirtieth day thereafter
					 (Register 76, No. 39).
3. Repealer filed 5-14-81; effective
					 thirtieth day thereafter (Register 81, No. 20).
Note: Authority cited and Reference: Section
						19253,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 5 - Deferred Compensation [Repealed] › Section 17504 - Treatment of Beneficiary of a Trust Not Exempt Under Section 17631. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Amendment
					 filed 7-23-71; effective thirtieth day thereafter (Register 71, No.
					 30).
2. Repealer filed 5-14-81; effective thirtieth day thereafter
					 (Register 81, No. 20).
Note: Authority cited and Reference: Section
						19253,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 5 - Deferred Compensation [Repealed] › Section 17505 - Taxability of Beneficiary of Certain Foreign Situs Trusts. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Repealer
					 filed 5-14-81; effective thirtieth day thereafter (Register 81, No.
					 20).
Note: Authority cited and Reference: Section
						19253,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 5 - Deferred Compensation [Repealed] › Section 17506 - Effect of Section [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Amendment
					 filed 7-23-71; effective thirtieth day thereafter (Register 71, No.
					 30).
2. Repealer filed 5-14-81; effective thirtieth day thereafter
					 (Register 81, No. 20).
Note: Authority cited and Reference: Section
						19253,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 5 - Deferred Compensation [Repealed] › Section 17507 - Certain Plan Terminations. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Repealer
					 filed 5-14-81; effective thirtieth day thereafter (Register 81, No.
					 20).
Note: Authority cited and Reference: Section
						19253,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 5 - Deferred Compensation [Repealed] › Section 17511(a) - Taxability of Beneficiary Under a Qualified Annuity Plan. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Amendment
					 filed 7-23-71; effective thirtieth day thereafter (Register 71, No.
					 30).
2. Repealer filed 5-14-81; effective thirtieth day thereafter
					 (Register 81, No. 20).
Note: Authority cited and Reference: Section
						19253,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 5 - Deferred Compensation [Repealed] › Section 17511(b) - Capital Gains Treatment for Certain Distributions. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Amendment
					 filed 7-23-71; effective thirtieth day thereafter (Register 71, No.
					 30).
2. Repealer filed 5-14-81; effective thirtieth day thereafter
					 (Register 81, No. 20).
Note: Authority cited and Reference: Section
						19253,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 5 - Deferred Compensation [Repealed] › Section 17512 - Taxability of Beneficiary Under a Nonqualified Annuity. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Repealer
					 filed 7-23-71; effective thirtieth day thereafter (Register 71, No.
					 30).
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 5 - Deferred Compensation [Repealed] › Section 17512(a) - Taxability of Beneficiary Under Annuity Purchased by Section 23701d Organization or Public School. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
					 section filed 7-23-71; effective thirtieth day thereafter (Register 71, No.
					 30).
2. Repealer filed 5-14-81; effective thirtieth day thereafter
					 (Register 81, No. 20).
Note: Authority cited and Reference: Section
						19253,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 5 - Deferred Compensation [Repealed] › Section 17512(b) - Taxability of Beneficiary Under a Nonqualified Annuity. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
					 section filed 7-23-71; effective thirtieth day thereafter (Register 71, No.
					 30).
2. Repealer filed 5-14-81; effective thirtieth day thereafter
					 (Register 81, No. 20).
Note: Authority cited and Reference: Section
						19253,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 5 - Deferred Compensation [Repealed] › Section 17512(c) - Taxability of Employee when Rights Under Contracts Purchased by Exempt Organizations Change from Forfeitable to Nonforfeitable Rights. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
					 section filed 7-23-71; effective thirtieth day thereafter (Register 71, No.
					 30).
2. Repealer filed 5-14-81; effective thirtieth day thereafter
					 (Register 81, No. 20).
Note: Authority cited and Reference: Section
						19253,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 5 - Deferred Compensation [Repealed] › Section 17513-17520.6(a) - Contributions of an Employer to an Employees' Trust or Annuity Plan and Compensation Under a Deferred Payment Plan; General Rule. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
					 Renumbering of Section
					 17513-17520(a)
					 and amendment filed 7-23-71; effective thirtieth day thereafter (Register 71,
					 No. 30).
2. Repealer filed 5-14-81; effective thirtieth day
					 thereafter (Register 81, No. 20).
Note: Authority cited and Reference: Section
						19253,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 5 - Deferred Compensation [Repealed] › Section 17513-17520.6(b) - Information to be Furnished by Employer Claiming Deductions. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
					 Renumbering of Section
					 17513-17520(b)
					 and amendment filed 7-23-71; effective thirtieth day thereafter (Register 71,
					 No. 30). For prior history see Register 70, No. 14.
2. Amendment
					 filed 2-22-74; effective thirtieth day thereafter (Register 74, No.
					 8).
3. Repealer filed 5-14-81; effective thirtieth day thereafter
					 (Register 81, No. 20).
Note: Authority cited and Reference: Section
						19253,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 5 - Deferred Compensation [Repealed] › Section 17513-17520.6(c) - Contributions of an Employer to or Under an Employees' Pension Trust or Annuity Plan that Meets the Requirements of Section 17501; Application of Section 17514. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
					 Renumbering of Section
					 17513-17520(c)
					 and amendment filed 7-23-71; effective thirtieth day thereafter (Register 71,
					 No. 30).
2. Repealer filed 5-14-81; effective thirtieth day
					 thereafter (Register 81, No. 20).
Note: Authority cited and Reference: Section
						19253,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 5 - Deferred Compensation [Repealed] › Section 17513-17520.6(d) - Pension and Annuity Plans; Limitations Under Section 17514(a). [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
					 Renumbering of Section
					 17513-17520(d)
					 and amendment filed 7-23-71; effective thirtieth day thereafter (Register 71,
					 No. 30).
2. Repealer filed 5-14-81; effective thirtieth day
					 thereafter (Register 81, No. 20).
Note: Authority cited and Reference: Section
						19253,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 5 - Deferred Compensation [Repealed] › Section 17513-17520.6(e) - Pension and Annuity Plans; Limitations Under Section 17514(b). [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
					 Renumbering of Section
					 17513-17520(e)
					 and amendment filed 7-23-71; effective thirtieth day thereafter (Register 71,
					 No. 30).
2. Repealer filed 5-14-81; effective thirtieth day
					 thereafter (Register 81, No. 20).
Note: Authority cited and Reference: Section
						19253,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 5 - Deferred Compensation [Repealed] › Section 17513-17520.6(f) - Pension and Annuity Plans; Limitations Under Section 17514(c). [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
					 Renumbering of Section
					 17513-17520(f)
					 and amendment filed 7-23-71; effective thirtieth day thereafter (Register 71,
					 No. 30).
2. Repealer filed 5-14-81; effective thirtieth day
					 thereafter (Register 81, No. 20).
Note: Authority cited and Reference: Section
						19253,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 5 - Deferred Compensation [Repealed] › Section 17513-17520.6(g) - Pension and Annuity Plans; Contributions in Excess of Limitations Under Section 17514; Application of Section 17514(d). [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
					 Renumbering of Section
					 17513-17520(g)
					 and amendment filed 7-23-71; effective thirtieth day thereafter (Register 71,
					 No. 30).
2. Repealer filed 5-14-81; effective thirtieth day
					 thereafter (Register 81, No. 20).
Note: Authority cited and Reference: Section
						19253,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 5 - Deferred Compensation [Repealed] › Section 17513-17520.6(h) - Contributions of an Employer Under an Employees' Annuity Plan Which Meets the Requirements of Section 17501; Application of Section 17515. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
					 Renumbering from Section
					 17513-17520(h)
					 and amendment filed 7-23-71; effective thirtieth day thereafter (Register 71,
					 No. 30).
2. Repealer filed 5-14-81; effective thirtieth day
					 thereafter (Register 81, No. 20).
Note: Authority cited and Reference: Section
						19253,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 5 - Deferred Compensation [Repealed] › Section 17513-17520.6(i) - Contributions of an Employer to an Employees' Profit-Sharing or Stock Bonus Trust that Meets the Requirements of Section 17501; Application of Section 17516(a). [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
					 Renumbering from Section
					 17513-17520.6(i) and amendment
					 filed 7-23-71; effective thirtieth day thereafter (Register 71, No.
					 30).
2. Repealer filed 5-14-81; effective thirtieth day thereafter
					 (Register 81, No. 20).
Note: Authority cited and Reference: Section
						19253,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 5 - Deferred Compensation [Repealed] › Section 17513-17520.6(j) - Profit-Sharing Plan of an Affiliated Group; Application of Section 17516(b). [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
					 Renumbering from Section
					 17513-17520.6(j) and amendment
					 filed 7-23-71; effective thirtieth day thereafter (Register 71, No.
					 30).
2. Repealer filed 5-14-81; effective thirtieth day thereafter
					 (Register 81, No. 20).
Note: Authority cited and Reference: Section
						19253,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 5 - Deferred Compensation [Repealed] › Section 17513-17520.6(k) - Trust Created or Organized Outside this State; Application of Section 17517. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
					 Renumbering of Section
					 17513-17520(k)
					 and amendment filed 7-23-71; effective thirtieth day thereafter (Register 71,
					 No. 30).
2. Repealer filed 5-14-81; effective thirtieth day
					 thereafter (Register 81, No. 20).
Note: Authority cited and Reference: Section
						19253,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 5 - Deferred Compensation [Repealed] › Section 17513-17520.6(l) - Contributions of an Employer Under a Plan that Does Not Meet the Requirements of Section 17501; Application of Section 17518. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
					 Renumbering of Section
					 17513-17520(l)
					 and amendment filed 7-23-71; effective thirtieth day thereafter (Register 71,
					 No. 30).
2. Repealer filed 5-14-81; effective thirtieth day
					 thereafter (Register 81, No. 20).
Note: Authority cited and Reference: Section
						19253,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 5 - Deferred Compensation [Repealed] › Section 17513-17520.6(m) - Contributions of an Employer Where Deductions Are Allowable Under Section 17514 or 17515 and Also Under Section 17516; Application of Section 17520. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
					 Renumbering of Section
					 17513-17520(m)
					 and amendment filed 7-23-71; effective thirtieth day thereafter (Register 71,
					 No. 30).
2. Repealer filed 5-14-81; effective thirtieth day
					 thereafter (Register 81, No. 20).
Note: Authority cited and Reference: Section
						19253,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 5 - Deferred Compensation [Repealed] › Section 17521 - Method of Contribution, Etc., Having the Effect of a Plan; Effect of Section [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Repealer
					 filed 5-14-81; effective thirtieth day thereafter (Register 81, No.
					 20).
Note: Authority cited and Reference: Section
						19253,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 5 - Deferred Compensation [Repealed] › Section 17522 - Certain Negotiated Plans; Effect of Section [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Repealer
					 filed 5-14-81; effective thirtieth day thereafter (Register 81, No.
					 20).
Note: Authority cited and Reference: Section
						19253,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 5 - Deferred Compensation [Repealed] › Section 17523 - Carryover of Unused Deductions: Effect of Section [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Repealer
					 filed 5-14-81; effective thirtieth day thereafter (Register 81, No.
					 20).
Note: Authority cited and Reference: Section
						19253,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 5 - Deferred Compensation [Repealed] › Section 17524 - Contributions on Behalf of a Self-Employed Individual to or Under a Pension, Annuity, or Profit-Sharing Plan Meeting the Requirements of Sections 17501 to 17502.8, Inclusive; Application of Sections 17520.4 and 17520.6 and Sections 17524 and 17525. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
					 section filed 7-23-71; effective thirtieth day thereafter (Register 71, No.
					 30).
2. Repealer filed 5-14-81; effective thirtieth day thereafter
					 (Register 81, No. 20).
Note: Authority cited and Reference: Section
						19253,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 5 - Deferred Compensation [Repealed] › Section 17526(a) - Qualified Bond Purchase Plans. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
					 section filed 7-23-71; effective thirtieth day thereafter (Register 71, No.
					 3).
2. Repealer filed 5-14-81; effective thirtieth day thereafter
					 (Register 81, No. 20).
Note: Authority cited and Reference: Section
						19253,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 5 - Deferred Compensation [Repealed] › Section 17526(b) - Deduction of Contributions to Qualified Bond Purchase Plans. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
					 section filed 7-23-71; effective thirtieth day thereafter (Register 71, No.
					 30).
2. Repealer filed 5-14-81; effective thirtieth day thereafter
					 (Register 81, No. 20).
Note: Authority cited and Reference: Section
						19253,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 5 - Deferred Compensation [Repealed] › Section 17526(c) - Taxation of Retirement Bonds. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
					 section filed 7-23-71; effective thirtieth day thereafter (Register 71, No.
					 30).
2. Repealer filed 6-25-81; effective thirtieth day thereafter
					 (Register 81, No. 26).
Note: Authority cited: Section
						19253,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 5 - Deferred Compensation [Repealed] › Section 17529 - Definition of Earned Income. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
					 section filed 7-23-71; effective thirtieth day thereafter (Register 71, No.
					 30).
2. Repealer filed 6-25-81; effective thirtieth day thereafter
					 (Register 81, No. 26).
Note: Authority cited: Section
						19253,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 5 - Deferred Compensation [Repealed] › Article 2 - Employee Stock Options [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Repealer
					 of Article 2 (Sections
					 17531-17540(a)
					 through 17531-17540(f))
					 filed 6-25-81; effective thirtieth day thereafter (Register 81, No. 26). For
					 prior history, see Registers 64, No. 4; 62, No. 23; and 61, No. 9.
Note: Authority cited: Section
						19253,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 6 - Accounting Periods and Methods of Accounting › Article 1 - Taxable Year for Which Deduction Taken [Repealed] › Section 17554 - Taxation of Income. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
						Repealer of Article 1 (Sections
						17551(a) through
						17553-17556) filed 6-25-81;
						effective thirtieth day thereafter (Register 81, No. 26). For prior history,
						see Register 61, No. 9.
2. Editorial renumbering of former Article 4
						(Section 17596) to Article 1 (Section
						17554) filed 4-17-85; effective
						thirtieth day thereafter (Register 85, No. 16). For prior history of Section
						17596, see Registers 82, No. 49
						and 81, No. 52.
3. Change without regulatory effect repealing
						section filed 12-10-2002 pursuant to section
						100, title 1, California Code of
						Regulations (Register 2002, No. 50).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 6 - Accounting Periods and Methods of Accounting › Article 2 - General Rule for Methods of Accounting [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Repealer
					 of Article 2 (Section
					 17561) filed 6-25-81; effective
					 thirtieth day thereafter (Register 81, No. 26). For prior history, see Register
					 74, No. 48.
Note: Authority cited: Section
						19253,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 6 - Accounting Periods and Methods of Accounting › Article 3 - Taxable Year for Which Items of Gross Income Included [Repealed] › Section 17571(a) - General Rule for Taxable Year of Inclusion. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
						Repealer filed 6-25-81; effective thirtieth day thereafter (Register 81, No.
						26).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 6 - Accounting Periods and Methods of Accounting › Article 3 - Taxable Year for Which Items of Gross Income Included [Repealed] › Section 17571(b) - Constructive Receipt of Income. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
						Repealer filed 6-25-81; effective thirtieth day thereafter (Register 81, No.
						26).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 6 - Accounting Periods and Methods of Accounting › Article 3 - Taxable Year for Which Items of Gross Income Included [Repealed] › Section 17571(c) - Long-Term Contracts. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
						Repealer filed 6-25-81; effective thirtieth day thereafter (Register 81, No.
						26).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 6 - Accounting Periods and Methods of Accounting › Article 3 - Taxable Year for Which Items of Gross Income Included [Repealed] › Section 17571(d) - Accounting for Redemption of Trading Stamps and Coupons. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
						Repealer filed 6-25-81; effective thirtieth day thereafter (Register 81, No.
						26).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 6 - Accounting Periods and Methods of Accounting › Article 3 - Taxable Year for Which Items of Gross Income Included [Repealed] › Section 17577-17580(a) - Installment Method of Reporting Income. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
						Repealer filed 6-25-81; effective thirtieth day thereafter (Register 81, No.
						26).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 6 - Accounting Periods and Methods of Accounting › Article 3 - Taxable Year for Which Items of Gross Income Included [Repealed] › Section 17577-17580(b) - Special Rules Applicable to Dealers in Personal Property. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
						Repealer filed 6-25-81; effective thirtieth day thereafter (Register 81, No.
						26).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 6 - Accounting Periods and Methods of Accounting › Article 3 - Taxable Year for Which Items of Gross Income Included [Repealed] › Section 17577-17580(c) - Special Rules Applicable to Casual Sales or Casual Disposition of Personal Property. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
						Repealer filed 6-25-81; effective thirtieth day thereafter (Register 81, No.
						26).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 6 - Accounting Periods and Methods of Accounting › Article 3 - Taxable Year for Which Items of Gross Income Included [Repealed] › Section 17577-17580(d) - Sale of Real Property Involving Deferred Periodic Payments. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
						Repealer filed 6-25-81; effective thirtieth day thereafter (Register 81, No.
						26).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 6 - Accounting Periods and Methods of Accounting › Article 3 - Taxable Year for Which Items of Gross Income Included [Repealed] › Section 17577-17580(e) - Sale of Real Property Treated on Installment Method. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
						Repealer filed 6-25-81; effective thirtieth day thereafter (Register 81, No.
						26).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 6 - Accounting Periods and Methods of Accounting › Article 3 - Taxable Year for Which Items of Gross Income Included [Repealed] › Section 17577-17580(f) - Deferred-Payment Sale of Real Property Not on Installment Method. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
						Repealer filed 6-25-81; effective thirtieth day thereafter (Register 81, No.
						26).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 6 - Accounting Periods and Methods of Accounting › Article 3 - Taxable Year for Which Items of Gross Income Included [Repealed] › Section 17577-17580(g) - Change from Accrual to Installment Method by Dealers. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
						Repealer filed 6-25-81; effective thirtieth day thereafter (Register 81, No.
						26).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 6 - Accounting Periods and Methods of Accounting › Article 3 - Taxable Year for Which Items of Gross Income Included [Repealed] › Section 17577-17580(h) - Requirements for Adoption of or Change to Installment Method. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
						Repealer filed 6-25-81; effective thirtieth day thereafter (Register 81, No.
						26).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 6 - Accounting Periods and Methods of Accounting › Article 3 - Taxable Year for Which Items of Gross Income Included [Repealed] › Section 17577-17580(i) - Gain or Loss on Disposition of Installment Obligations. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
						Repealer filed 6-25-81; effective thirtieth day thereafter (Register 81, No.
						26).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 6 - Accounting Periods and Methods of Accounting › Article 3 - Taxable Year for Which Items of Gross Income Included [Repealed] › Section 17577-17580(j) - Effective Date. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
						Repealer filed 6-25-81; effective thirtieth day thereafter (Register 81, No.
						26).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 6 - Accounting Periods and Methods of Accounting › Article 3 - Taxable Year for Which Items of Gross Income Included [Repealed] › Section 17581-17582 - Obligations Issued at Discount. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
						Repealer filed 12-23-81; effective thirtieth day thereafter (Register 81, No.
						52).
Note: Authority cited and Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 6 - Accounting Periods and Methods of Accounting › Article 4 - Taxable Year for Which Deduction Taken [Renumbered] › Section 17596 - Taxation of Income. [Renumbered]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
						Repealer of Article 4 (Sections
						17591-17596, not consecutive)
						filed 12-23-81; effective thirtieth day thereafter (Register 81, No. 52). For
						prior history, see Registers 77, No. 36; 76, No. 28; and 64, No.
						4.
2. New Article 4 (Section
						17596) filed 11-30-82; effective
						thirtieth day thereafter (Register 82, No. 49).
3. Editorial
						renumbering of Article 4 (Section
						17596) to Article 1 (Section
						17554) filed 4-17-85; effective
						thirtieth day thereafter (Register 85, No. 16).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code. Reference: Section
						  17596,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 6 - Accounting Periods and Methods of Accounting › Article 5 - Inventories [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Repealer
					 of Article 5 (Sections
					 17601(a) through
					 17602-17606(g))
					 filed 6-25-81; effective thirtieth day thereafter (Register 81, No. 26). For
					 prior history, see Registers 64, No. 4; and 62, No. 23.
Note: Authority cited: Section
						19253,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 6 - Accounting Periods and Methods of Accounting › Article 6 - Adjustments [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Repealer
					 of Article 6 (Sections
					 17611-17614(a)
					 through 17611-17614(e)),
					 filed 6-25-81; effective thirtieth day thereafter (Register 81, No. 26). For
					 prior history, see Register 62, No. 23.
Note: Authority cited: Section
						19253,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 7 - Exempt Trusts and Common Trust Funds [Repealed] › Article 1 - Taxation of Business Income of Certain Exempt Trusts [Repealed] › Section 17631-17632 - Exemption from Taxation. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Article
						1 (Regs. 17631-17632(a) through 17649(b)) filed 5-3-61; effective thirtieth day
						thereafter (Register 61, No. 9).
2. Regs. 17631-17632(a) and
						17631-17632(b) repealed and new Reg. 17631-17632 filed 12-14-64; effective
						thirtieth day thereafter (Register 64, No. 25).
3. Repealer filed
						6-25-81; effective thirtieth day thereafter (Register 81, No.
						26).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 7 - Exempt Trusts and Common Trust Funds [Repealed] › Article 1 - Taxation of Business Income of Certain Exempt Trusts [Repealed] › Section 17633-17640 - Exceptions, Additions, and Limitations. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
						Repealer filed 12-14-64, effective thirtieth day thereafter (Register 64, No.
						25).
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 7 - Exempt Trusts and Common Trust Funds [Repealed] › Article 1 - Taxation of Business Income of Certain Exempt Trusts [Repealed] › Section 17635-17637 - Prohibited Transactions. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						17635-17637 filed 12-14-64; effective thirtieth day thereafter (Register 64,
						No. 25).
2. Repealer filed 1-15-82; effective thirtieth day
						thereafter (Register 82, No. 3).
Note: Authority cited and Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 7 - Exempt Trusts and Common Trust Funds [Repealed] › Article 1 - Taxation of Business Income of Certain Exempt Trusts [Repealed] › Section 17638 - Future Status of Organization Denied Exemption. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						Reg. 17638 filed 12-14-65; effective thirtieth day thereafter (Register 64, No.
						25).
2. Repealer filed 1-15-82; effective thirtieth day thereafter
						(Register 82, No. 3).
Note: Authority cited and Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 7 - Exempt Trusts and Common Trust Funds [Repealed] › Article 1 - Taxation of Business Income of Certain Exempt Trusts [Repealed] › Section 17639(a) - Certain Loans by Employees' Trusts. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						Reg. 17639(a) filed 12-14-64; effective thirtieth day thereafter (Register 64,
						No. 25).
2. Repealer filed 1-15-82; effective thirtieth day
						thereafter (Register 82, No. 3).
Note: Authority cited and Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 7 - Exempt Trusts and Common Trust Funds [Repealed] › Article 1 - Taxation of Business Income of Certain Exempt Trusts [Repealed] › Section 17639(b) - Requirements. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						Reg. 17639(a) filed 12-14-64; effective thirtieth day thereafter (Register 64,
						No. 25).
2. Repealer filed 1-15-82; effective thirtieth day
						thereafter (Register 82, No. 3).
Note: Authority cited and Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 7 - Exempt Trusts and Common Trust Funds [Repealed] › Article 1 - Taxation of Business Income of Certain Exempt Trusts [Repealed] › Section 17639(c) - Effective Dates. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						Reg. 17639(c) filed 12-14-64; effective thirtieth day thereafter (Register 64,
						No. 25).
2. Repealer filed 1-15-82; effective thirtieth day
						thereafter (Register 82, No. 3).
Note: Authority cited and Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 7 - Exempt Trusts and Common Trust Funds [Repealed] › Article 1 - Taxation of Business Income of Certain Exempt Trusts [Repealed] › Section 17640 - Loans to Employers Who Are Prohibited from Pledging Assets. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						Reg. 17640 filed 12-14-64; effective thirtieth day thereafter (Register 64, No.
						25).
2. Repealer filed 1-15-82; effective thirtieth day thereafter
						(Register 82, No. 3).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 7 - Exempt Trusts and Common Trust Funds [Repealed] › Article 1 - Taxation of Business Income of Certain Exempt Trusts [Repealed] › Section 17641 - Trusts Benefiting Certain Owner-Employees. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						section filed 7-23-71; effective thirtieth day thereafter (Register 71, No.
						30).
2. Repealer filed 1-15-82; effective thirtieth day thereafter
						(Register 82, No. 3).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 7 - Exempt Trusts and Common Trust Funds [Repealed] › Article 1 - Taxation of Business Income of Certain Exempt Trusts [Repealed] › Section 17645-17646 - Definition of "Article 1 Lease." [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
						Repealer filed 12-14-64; effective thirtieth day thereafter (Register 64, No.
						25).
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 7 - Exempt Trusts and Common Trust Funds [Repealed] › Article 1 - Taxation of Business Income of Certain Exempt Trusts [Repealed] › Section 17647 - Article 1 Lease Indebtedness. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
						Repealer filed 12-14-64; effective thirtieth day thereafter (Register 64, No.
						25).
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 7 - Exempt Trusts and Common Trust Funds [Repealed] › Article 1 - Taxation of Business Income of Certain Exempt Trusts [Repealed] › Section 17649(a) - Lease Rents. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
						Repealer filed 12-14-64; effective thirtieth day thereafter (Register 64, No.
						25).