{"data":{"id":"us-ca/rtc-17087.6","jurisdiction":"us-ca","citation":"RTC § 17087.6","heading":"","body":"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).","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 10. PERSONAL INCOME TAX [17001. - 18181.]","CHAPTER 3. Computation of Taxable Income [17071. - 17307.]","ARTICLE 2. Items Specifically Included in Gross Income [17081. - 17091.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"7c5eaa4b8db1bc7e7a3dd1ab21fc7c13eaa87f820a580e1889873d997a93b77d","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-17087.5","next":"us-ca/rtc-17088"},"notice":"GroundRules: Original legal text. Not legal advice."}