Deering's California CodesBancroft-Whitney Company, 1954 |
No grāmatas satura
1.–3. rezultāts no 87.
11. lappuse
... filed . When separate return cannot be filed . § 18409.2 . Same : § 18409.3 . Same : § 18409.4 . Same : Effect on election made in joint return . Who may make return after death of either spouse . § 18409.5 . Same : Where aggregate ...
... filed . When separate return cannot be filed . § 18409.2 . Same : § 18409.3 . Same : § 18409.4 . Same : Effect on election made in joint return . Who may make return after death of either spouse . § 18409.5 . Same : Where aggregate ...
169. lappuse
... filed : ( a ) Where both spouses filed separate returns prior to making the joint return , on the date the last separate return was filed ( but not earlier than the last date prescribed by this part for filing the return of either ...
... filed : ( a ) Where both spouses filed separate returns prior to making the joint return , on the date the last separate return was filed ( but not earlier than the last date prescribed by this part for filing the return of either ...
183. lappuse
... filed for purposes of period of limitation under this section : § 18409.6 . Period of limitations where separate returns filed under § 18409 : § 18409.8 . Date joint returns under § 18410 deemed to have been filed for purposes of period ...
... filed for purposes of period of limitation under this section : § 18409.6 . Period of limitations where separate returns filed under § 18409 : § 18409.8 . Date joint returns under § 18410 deemed to have been filed for purposes of period ...
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Added Added Added Added Amended Added and Amended Added by Stats adjusted basis ALR2d Amended Added Added Amended Amended Amended by Stats annuity applicable Based on Stats beneficiary bond Cal Jur Taxation capital assets Chapter claim COLLATERAL REFERENCES Cal commissioner computation of taxes computing net income credit or refund CROSS REFERENCES December 31 deductions allowed deemed defined destroyed or seized determining distribution effective June election employees estate or trust exemption February 28 fiduciary Franchise Tax Board gain or loss grantor gross income installment interest inventory joint return Jur Income Taxes lease LEGISLATIVE HISTORY Added liability lien liquidation loss from sale McK Dig Taxation notice operative July overpayment payment penalties period person prior Property acquired provisions purposes REFERENCES Am Jur reorganization Repealed Added residence respect sale or exchange separate return spouse stock or securities subd subsec substituting Franchise Tax tax imposed taxpayer thereof tion trade or business