Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 17555 — Accounting Periods and Methods of Accounting
Cal. Rev. & Tax. Code § 17555
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2017-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
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.
Citator
Cal. Rev. & Tax. Code § 17555 — Accounting Periods and Methods of Accounting is in force in the current edition of the Code, and nothing recorded condemns it.
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.