California Personal Income Tax Law

Deferred Compensation

July 26, 2026 2:00 pmJuly 26, 2026 2:01 pm

Chapter 5 of Part 10 of Division 2 of the Revenue and Taxation Code deals with deferred compensation under the California Personal Income Tax Law. Section 17501 provides that Subchapter D of Chapter 1 of Subtitle A of the Internal...

Partnership Taxation

July 22, 2026 2:00 pmJuly 22, 2026 2:01 pm

Revenue and Taxation Code Division 2, Part 10, Chapter 10 deals with partners and partnerships under the California Personal Income Tax Law. Section 17851 states that Subchapter K of Chapter 1 of Subtitle A of the Internal Revenue Code, relating...

Alternative Minimum Tax

June 29, 2026 3:20 pmJune 29, 2026 3:20 pm

Chapter 2.1 of Part 10 of Division 2 deals with the alternative minimum tax under the California Personal Income Tax Law. Section 17062 provides that, in addition to the other taxes imposed by this part, there is imposed for each...