GroundRules
RTC § 17555
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 10. PERSONAL INCOME TAX [17001. - 18181.]
- CHAPTER 6. Accounting Periods and Methods of Accounting [17551. - 17570.]
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.
Collected 2026-09-14T05:56:33Z. Source file · JSON