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California · Through 2026-09-13

RTC § 17087.6

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Where this section sits in the code
  1. Revenue and Taxation Code - RTC
  2. DIVISION 2. OTHER TAXES [6001. - 61050.]
  3. PART 10. PERSONAL INCOME TAX [17001. - 18181.]
  4. CHAPTER 3. Computation of Taxable Income [17071. - 17307.]
  5. ARTICLE 2. Items Specifically Included in Gross Income [17081. - 17091.]

If a limited liability company is classified as a partnership for California tax purposes, a person with a membership or economic interest shall take into account amounts required to be recognized under Chapter 10 (commencing with Section 17851).

Collected 2026-09-14T05:56:33Z. Source file · JSON

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