§ 17851 Subchapter K of Chapter 1 of Subtitle A of the Internal Revenue Code, …
§ 17851.5 Notwithstanding the provisions of Section 701 of the Internal Revenue …
§ 17853 Section 703(a)(2) of the Internal Revenue Code is modified to …
§ 17854 For purposes of computing “taxable income of a nonresident or …
§ 17855 The term “unrealized receivables,” as defined by Section 751(c) of …
§ 17856 Section 751(d)(3) of the Internal Revenue Code, relating to …
§ 17857 Section 751(e) of the Internal Revenue Code, relating to the …
§ 17858 For purposes of this part and Part 11 (commencing with Section …
§ 17859 (a) The amendments made by Section 13504 of the Tax Cuts and …
§ 17865 Part IV of Subchapter K of Chapter 1 of Subtitle A of the Internal …

Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 10 > Chapter 10 - Partners and Partnerships

  • board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
  • levee: means any levee within the Sacramento and San Joaquin Drainage District. See California Water Code 8630
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • partnership: shall include limited liability company, registered limited liability partnership, and foreign limited liability partnership, except where the context or the specific provisions of this division otherwise require. See California Revenue and Taxation Code 28.5
  • State: means the State of California, unless applied to the different parts of the United States. See California Water Code 18
  • United States: means the United States of America, and in relation to any particular matter includes the officers, agents, employees, agencies, or instrumentalities authorized to act in relation thereto. See California Water Code 20