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Cal. Revenue and Taxation Code § 17555

Cal. Revenue and Taxation Code § 17555

California · California Revenue and Taxation Code · Status: effective · Effective 2017-01-01

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Cal. Revenue and Taxation Code § 17555, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/920756
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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.