CHAPTER 17. Allocation of Income [25101. - 25141.]

Cal. Revenue and Taxation Code - RTC 17.

in effect

Contents

article1.. ARTICLE 1. General Provisions [25101. - 25108.]article1.5.. ARTICLE 1.5. Water's-Edge Election [25110. - 25116.]article2.. ARTICLE 2. Uniform Division of Income for Tax Purposes Act [25120. - 25141.]

Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026