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The information provided in the Franchise Tax Board's internal procedure manuals does not reflect changes in law, regulations, notices, decisions, or administrative procedures that may have been adopted since the manual was last updated.
FTB's Mission & Principles
| Section | Description |
|---|---|
| 0100 | Introduction |
| 0500 | Terms and Definitions |
| 1000 | Relevant Law |
| 2000 | Preaudit Procedures |
| 3000 | Unity |
| 3500 | Guidelines for Auditing Unity |
| 4000 | Nonbusiness Income |
| 5000 | Calculation of Business Income |
| 6000 | State Adjustments |
| 7000 | Apportionment Formula |
| 7100 | Property Factor |
| 7300 | Payroll Factor |
| 7500 | Sales Factor |
| 7700 | Special Formulas and Industries with Unique Apportionment Problems |
| 7900 | Intrastate Apportionment |
| 8000 | Net Operating Loss |
| 8500 | Alternative Minimum Tax |
| 9000 | Tax Credits |
| Exhibits |
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