Franchise Tax Board

Legal Documents & Information

FTB Legal Documents

Regulations

Legal Division Information

Law Summaries

Regulations

Draft

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Draft Regulation Sections 24411 and 25106.5-1

Proposed

You will need the Adobe Acrobat Reader 5.0 or higher to view and print the following Proposed Regulations

Final

The final regulations can be accessed at the Office of Administrative Law's website at www.oal.ca.gov.

  • Income from Intangible Personal Property - Filed with the Secretary of State on July 2, 2007 and Effective
    August 1, 2007.
    • Regulation 17952

  • Mutual Fund Service Providers and Asset Management Service Providers - Filed with the Secretary of State
    June 20, 2007 and Effective January 1, 2007
    • Regulation 25137-14

  • Water's-Edge Election Group - Filed with the Secretary of State on January 23, 2007 and Effective February 23, 2007.
    • Regulation 25110

  • Specialized Tax Service Fees - Filed with the Secretary of State on April 24, 2006 and Effective January 1, 2006.
    • Regulation 19591

  • Election to File a Group Return - Filed with the Secretary of State on December 9, 2005 and Effective January 9, 2006.
    • Regulation 25106.5-11

  • Senior Citizens Homeowners and Renters Property Tax Assistance Law - Filed with the Secretary of State on March 15, 2005 and Effective on April 15, 2005.
    • Regulation 20501
    • Regulation 20502
    • Regulation 20503
    • Regulation 20504
    • Regulation 20505

  • Property Valuation and Other Apportionment Methods - Filed with the Secretary of State on January 28, 2005 and Effective February 28, 2005.
    • Regulation 25130
    • Regulation 25137

  • Penalty for Failure to File Return Upon Notice and Demand - Filed with the Secretary of State on November 23, 2004 and Effective on December 23, 2004.
    • Regulation 19133

  • Credit for Taxes Paid to Another State - Filed with the Secretary of State on November 16, 2004 and effective on December 16, 2004.
    • Regulation 18001-1

  • Audit Practices - Filed with the Secretary of State on March 25, 2003 and Effective on April 24, 2003.
    • Regulation 19032
  • Joint Strike Fighter Wage Credit and Joint Strike Fighter Property Credit - Filed with the Secretary of State on January 23, 2003.
    • Regulation 17053.36
    • Regulation 23636
    • Regulation 17053.37
    • Regulation 23637

  • Contractors-Apportionment of Income, Long-Term Contracts - Filed with the Secretary of State on January 21, 2003.
    • Regulation 25137-2

  • Tax Clearance Certificate - Filed with the Secretary of State on January 9, 2003 and Effective on February 7, 2003.
    • Regulation 23334

  • Offset of Interest Expense Incurred for Foreign Investment - Filed with the Secretary of State on October 8, 2002.
    • Regulation 24344(c)

  • Income From a Business, Trade or Profession and Income From a Covenant Not to Compete Regulations - Filed with the Secretary of State on December 24, 2001 and Effective on January 23, 2002.
    • Regulation 17951-4
    • Regulation 17951-6

  • Estates Distributable to Nonresident Beneficiaries - Filed with the Secretary of State on November 20, 2001 and Effective on December 20, 2001.
    • Regulation 19513

  • Automatic Extension of Time for Filing Returns by Individuals, Fiduciaries, and Partnerships - Filed with the Secretary of State and Effective on October 12, 2001.
    • Regulation 18567

  • Recapture of Deduction for Qualified Property Previously Used in an Enterprise Zone - Filed with the Secretary of State on February 26, 2001.
    • Regulations 17267.2-1 and 24356.7-1<br />
  • Sales Factor Regulation - Filed with the Secretary of State on February 3, 2001.
    • Regulation 25137(c)

  • Intercompany Transactions Regulation - Filed with the Secretary of State January 1, 2001.
    • Regulation 25106.5-0 (Table of Contents)
    • Regulation 25106.5-1

  • Treasury Regulation 1.1502-13, as of March 17, 1997, Intercompany Transactions, can accessed by clicking on the following:
    • Code of Federal Regulations
    • Combined Reporting Regulations - Filed with the Secretary of State December 1, 2000
    • 25106.5-0 Table of Contents
    • 25106.5 General Rules for Combined Reporting
    • 25106.5-2 Capital and Involuntary Conversion Gains and Losses in a Combined Report
  • Formula to be used to apportion the business income of a corporate taxpayer which has business income from sources both within and without this state. Filed with the Secretary of State on July 7, 1999.
    • Regulation 25128
    • Regulation 25128-1
    • Regulation 25128-2
    Filed with the Secretary of State on July 13, 1999.
    • Regulation 25106.5-0 (table of contents)
    • Regulation 25106.5 (pertaining to general rules for combined reporting)
    • Regulation 25106.5-2 (pertaining to capital, Section 1231 (Internal Revenue Code), and involuntary conversion gains and losses in a combined report)
    • Regulation 25106.5-3 (pertaining to accounting methods and elections in a combined report)
    • Regulation 25106.5-4 (pertaining to fiscalization of income to a principal member's accounting period in a combined report)
    • Regulation 25106.5-5 (pertaining to interest offset in a combined report)
    • Regulation 25106.5-9 (pertaining to partial period combined reporting)
    • Regulation 25106.5-10 (renumbering from Section 25106.5-3)

  • Water's-Edge Election and Changes for Income Years Beginning Prior to January 1, 1994. Filed with the Secretary of State on October 1, 1998.
    • Proposed Regulation 25111
    • Regulation 25111 Table of Contents Proposed Regulation 25111-1
    • Regulation 25111-1 Table of Contents

  • Eligibility Standards for Aliens to Receive Senior Citizen Homeowner or Renter Tax Assistance. Filed with the Secretary of State on August 18, 1998.
    • Regulation 20561

  • Check-the-box Regulations. Filed with the Secretary of State on January 9, 1998.
    • Regulation 23038(a)
    • Regulation 23038(b)-1
    • Regulation 23038(b)-2
    • Regulation 23038(b)-3