Revenue and Taxation Code section 23226

In the case of the taxpayer taxable in the manner provided in Section 23222 to 23224.5, inclusive, reporting income from any source on a deferred basis, the Franchise Tax Board is authorized to distribute or apportion such income, or deductions applicable thereto, if it determines that such distribution or apportionment is necessary in order to prevent avoidance of taxes or clearly to reflect the income of the taxpayer.

Source: Section 23226, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=23226. (accessed Jun. 2, 2025).

23221
23222
23222a
23223
23224
23224.5
23225
23226

Last Updated

May 12, 2025

§ 23226’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_23226

Original Source: Section 23226, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=23226. (last accessed May 12, 2025).