California Unemployment Insurance Code 928.7 – “Wages” includes compensation, that is deductible under Section 162 …
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“Wages” includes compensation, that is deductible under Section 162 of the Internal Revenue Code, paid to a member of a limited liability company filing a federal corporate income tax return.
(Added by Stats. 2010, Ch. 522, Sec. 3. (SB 1244) Effective January 1, 2011.)
