Rev. & Tax. Code, § 17087.6 · Article 2. Items Specifically Included in Gross Income
Rev. & Tax. Code, § 17087.6
Verbatim from the official edition
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
If a limited liability company is classified as a partnership for California tax purposes, a person with a membership or economic interest shall take into account amounts required to be recognized under Chapter 10 (commencing with Section 17851).
Notes and commentary — not statutory text
History
Added by Stats. 1994, Ch. 1200, Sec. 52. Effective September 30, 1994.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=17087.6.
- Text hash
- sha256 7c5eaa4b8db1bc7e7a3dd1ab21fc7c13eaa87f820a580e1889873d997a93b77d
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
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