§ 24725
35 words·~1 min read·
/ca/revenue-and-taxation-code/24725·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The provisions of Section 482 of the Internal Revenue Code, relating to allocation of income and deductions among taxpayers, shall be applicable, except as provided in Article 1.5 (commencing with Section 25110) of Chapter 17.