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RTC
Revenue and Taxation Code - RTC
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PART 11. CORPORATION TAX LAW
23001-25141
CHAPTER 1. General Provisions and Definitions
23001-23060
ARTICLE 1. General Provisions
23001-23004
ARTICLE 2. Definitions
23030-23060
CHAPTER 2. The Corporation Franchise Tax
23101-23364a
ARTICLE 1. Definitions and General Provisions
23101-23114
ARTICLE 2. Tax on General Corporations
23151-23156
ARTICLE 3. Tax on Banks and Financial Corporations
23181-23188
ARTICLE 3.5. Credit for Prepaid Tax
23201-23204
ARTICLE 4. Commencing Corporations
23221-23226
ARTICLE 5. Reorganized Corporations
23251-23253
ARTICLE 6. Corporations Resuming Business
23281-23282
ARTICLE 7. Suspension and Revivor
23301-23311
ARTICLE 8. Dissolution or Withdrawal
23331-23335
ARTICLE 9. Affiliated Railroads
23361-23364a
CHAPTER 2.5. Alternative Minimum Tax
23400-23459
CHAPTER 3. The Corporation Income Tax
23501-23561
ARTICLE 1. Imposition of Tax
23501-23504
ARTICLE 2. Cessation of Activities
23561
CHAPTER 3.5. Tax Credits
23604-23698.1
CHAPTER 4. Exempt Corporations
23701-23778
ARTICLE 1. Exemptions From This Part
23701-23712
ARTICLE 2. Taxation of Business Income of Certain Article 1 Organizations
23731-23741
ARTICLE 3. Returns of Exempt Organizations
23771-23778
CHAPTER 4.5. Tax Treatment of S Corporations and Their Shareholders
23800-23813
CHAPTER 5. Computation of Tax When Law Changed
24251
CHAPTER 6. Gross Income
24271-24329
ARTICLE 1. Definitions
24271-24276
ARTICLE 2. Exclusions
24301-24315
ARTICLE 3. Other Exclusions
24320-24329
CHAPTER 7. Net Income
24341-24449
ARTICLE 1. Deductions
24341-24383
ARTICLE 2. Special Deductions
24401-24416.24
ARTICLE 3. Items Not Deductible
24421-24449
CHAPTER 8. Corporate Distributions and Adjustments
24451-24481
CHAPTER 12. Deferred Compensation, Etc.
24601-24612
ARTICLE 1. Adoption of Subchapter D of the Internal Revenue Code Relating to Deferred Compensation, etc.
24601-24602
ARTICLE 2. Exceptions to Part I of Subchapter D of the Internal Revenue Code, Relating to Pension, Profit-Sharing, Stock Bonus Plans, etc.
24611-24612
CHAPTER 13. Accounting Periods and Methods of Accounting
24631-24726
ARTICLE 1. Accounting Periods
24631-24637
ARTICLE 2. Methods of Accounting
24651-24654
ARTICLE 3. Year of Inclusion
24661-24679
ARTICLE 4. Year of Deduction
24681-24694
ARTICLE 5. Inventories
24701-24710
ARTICLE 6. Adjustments Required by Changes in Method
24721-24726
CHAPTER 14. Natural Resources
24831
CHAPTER 14.5. Regulated Investment Companies, Real Estate Investment Trusts, Real Estate Mortgage Investment Conduits, and Financial Asset Securitization Investment Trusts
24870-24875
CHAPTER 15. Gain or Loss on Disposition of Property
24901-24998
ARTICLE 1. Computation of Gain or Loss
24901-24905.5
ARTICLE 2. Basis for Computation of Gain or Loss
24911-24919
ARTICLE 3. Nontaxable Exchanges
24941-24956
ARTICLE 4. Special Rules for Basis
24961-24966.2
ARTICLE 4.5. Capital Gains and Losses
24990-24995
ARTICLE 5. Wash Sales of Stock or Securities
24998
CHAPTER 17. Allocation of Income
25101-25141
ARTICLE 1. General Provisions
25101-25108
ARTICLE 1.5. Water's-Edge Election
25110-25116
ARTICLE 2. Uniform Division of Income for Tax Purposes Act
25120-25141