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).
Cal. Rev. & Tax. Code § 17087.6
Items Specifically Included in Gross Income
Added by Stats. 1994, Ch. 1200, Sec. 52
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.