GEORGE, C.J.
California personal income tax law references its federal counterpart as the basis upon which to calculate a taxpayer's state taxable income and, ultimately, the state income tax owed for a specified tax period. California law does so by recognizing the amount reported as taxable income in the taxpayer's federal income tax return and then applying adjustments to that amount as required by state law. Accordingly, in the majority of cases, a determination...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.
