California Revenue and Taxation Code 17087.6 – If a limited liability company is classified as a partnership for …
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If a limited liability company is classified as a partnership for California tax purposes, a person with a membership or economic interest shall take into account amounts required to be recognized under Chapter 10 (commencing with Section 17851).
(Added by Stats. 1994, Ch. 1200, Sec. 52. Effective September 30, 1994.)
Terms Used In California Revenue and Taxation Code 17087.6
- Person: includes any person, firm, partnership, general partner of a partnership, limited liability company, registered limited liability partnership, foreign limited liability partnership, association, corporation, company, syndicate, estate, trust, business trust, or organization of any kind. See California Revenue and Taxation Code 19