Revenue and Taxation Code § 24725
‹ § 24721§ 24726 ›Open in browserleginfo ↗24725.
The provisions of Section 482 of the Internal Revenue Code, relating to allocation of income and deductions among taxpayers, shall be applicable, except as provided in Article 1.5 (commencing with Section 25110) of Chapter 17.
(Amended by Stats. 1992, Ch. 1295, Sec. 35. Effective January 1, 1993.)