California Income Tax Manual (2009)

Topics and Contents

California's Personal Income Tax/Taxation Of Residents
Taxation Of Nonresidents And Part-Year Residents
California/Federal Differences Personal Income Tax
California Credits
Sales And Exchanges
California Partnerships
California S Corporations
California LLCs
Limited Liability Partnerships
Taxation Of Estate And Trusts
C Corporations Formed In California
Nexus - Doing Business Within The State
Allocation And Apportionment
Concept Of Unitary
Combined Report And Other Corporate California/Federal Differences
Liquidation, Dissolution And Withdrawal Of An Entity Doing Business In California
Procedure For Filing Returns And Payment Of Taxes
Enterprise Zones, TTAS, LABMBRAS And MEAS