California Revenue and Taxation Code 17555 – In any case where spouses file separate returns, the Franchise Tax …
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In any case where spouses file separate returns, the Franchise Tax Board may distribute, apportion, or allocate gross income between the spouses, if it is determined that such distribution, apportionment, or allocation is necessary in order to reflect the proper income of the spouses.
(Amended by Stats. 2016, Ch. 50, Sec. 101. (SB 1005) Effective January 1, 2017.)
Terms Used In California Revenue and Taxation Code 17555
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20