In any case where husband and wife 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
Showing this section's text as in effect on January 1, 2011 (in force January 1, 2011 – January 1, 2017). View current text →
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.