In any case where spouses file separate returns, the Franchise Tax Board may distribute, apportion, or allocate gross income between the spouses, if it is determined that such distribution, apportionment, or allocation is necessary in order to reflect the proper income of the spouses.
Cal. Rev. & Tax. Code § 17555
Accounting Periods and Methods of Accounting
Amended by Stats. 2016, Ch. 50, Sec. 101
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.