Statutes, codes, and regulations
California Code Of Regulations
Title 18 - Public RevenuesDivision 3 - Franchise Tax BoardChapter 3.5 - Bank and Corporation TaxSubchapter 17 - Allocation of Income
Article 1 - General Provisions
Section 25106.5-5 - Interest Offset

Cal. Code Regs. Tit. 18, §§ 25106.5-5

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Current through Register 2024 Notice Reg. No. 52, December 27, 2024
Section 25106.5-5 - Interest Offset

Nothing in the regulations promulgated under this section shall be applied in a manner as to supersede final judicial interpretations regarding the application of the interest offset (Section 24344(b) of the Revenue and Taxation Code) with respect to members of a combined reporting group.

Cal. Code Regs. Tit. 18, §§ 25106.5-5

1. New section filed 7-13-99; operative 8-12-99 (Register 99, No. 29).

Note: Authority cited: Section 19503, Revenue and Taxation Code. Reference: Section 25106.5, Revenue and Taxation Code.

1. New section filed 7-13-99; operative 8-12-99 (Register 99, No. 29).