PART 11. CORPORATION TAX LAW [23001. - 25141.]
Cal. Revenue and Taxation Code - RTC 11.
in effectContents
chapter1.. CHAPTER 1. General Provisions and Definitions [23001. - 23060.]chapter2.. CHAPTER 2. The Corporation Franchise Tax [23101. - 23364a.]chapter2.5.. CHAPTER 2.5. Alternative Minimum Tax [23400. - 23459.]chapter3.. CHAPTER 3. The Corporation Income Tax [23501. - 23561.]chapter3.5.. CHAPTER 3.5. Tax Credits [23608. - 23698.1.]chapter4.. CHAPTER 4. Exempt Corporations [23701. - 23778.]chapter4.5.. CHAPTER 4.5. Tax Treatment of S Corporations and Their Shareholders [23800. - 23813.]chapter5.. CHAPTER 5. Computation of Tax When Law Changed [24251. - 24251.]chapter6.. CHAPTER 6. Gross Income [24271. - 24329.]chapter7.. CHAPTER 7. Net Income [24341. - 24449.]chapter8.. CHAPTER 8. Corporate Distributions and Adjustments [24451. - 24481.]chapter12.. CHAPTER 12. Deferred Compensation, Etc. [24601. - 24612.]chapter13.. CHAPTER 13. Accounting Periods and Methods of Accounting [24631. - 24726.]chapter14.. CHAPTER 14. Natural Resources [24831. - 24831.]chapter14.5.. CHAPTER 14.5. Regulated Investment Companies, Real Estate Investment Trusts, Real Estate Mortgage Investment Conduits, and Financial Asset Securitization Investment Trusts [24870. - 24876.]chapter15.. CHAPTER 15. Gain or Loss on Disposition of Property [24901. - 24998.]chapter17.. CHAPTER 17. Allocation of Income [25101. - 25141.]
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026