California Income Tax Manual (2008)CCH, 2008 - 66 pages |
Contents
Californias Personal Income TaxTaxation of Residents | 1 |
Taxation of Nonresidents and PartYear Residents | 35 |
Differences Between California and Federal Personal Income Tax | 95 |
California Credits | 145 |
California Taxation of Distributions from Retirement Plans | 169 |
Sales Exchanges and Property Ownership | 183 |
California Partnerships | 199 |
California S Corporations | 227 |
NexusDoing Business Within the State | 331 |
Allocation and Apportionment | 353 |
The Concept of Unitary | 415 |
The Combined Report and Other Corporate CaliforniaFederal Differences | 437 |
Liquidation Dissolution and Withdrawal of an Entity Doing Business in California | 475 |
Procedure for Filing Returns and Payment of Taxes | 507 |
Enterprise Zones TTAS LAMBRAS and MEAS | 543 |
The WatersEdge Election | 561 |
California LLCs | 263 |
Limited Liability Partnerships | 291 |
Taxation of Estates and Trusts | 297 |
C Corporations Formed in California | 311 |
Tax Shelter Activities and Tax Amnesty | 585 |
Table of Cases | 605 |
| 609 | |
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Common terms and phrases
activities addition adjusted allocated allowed amended amount Appeal apply apportionment assessment assets basis beginning benefits Board business income California California tax capital claim Code combined report computing conforms contributions corporation cost Court deduction determined distribution dividends earnings effect election employees entity Equalization EXAMPLE exempt existing expenses factor federal federal law foreign Form franchise tax gain gross held imposed included income tax individual interest investment issue January liability limited located loss method nonresident notice operations paid partnership payment penalty percent performed period prior profits purchase qualified receipts received regulations resident result rules sells separate shareholders statute subsidiary tax return taxable taxable income taxpayer transaction treated trust unitary