HOME HELP CENTER SITE MAP EN ESPAÑOL
File My Return Board Members Taxes & Fees Forms & Publications E-Services Your Rights About Us
Featured Services
Verify a Permit / License
Register For a Permit / License
File a Return
Make a Payment

Quick Links
Sales & Use Tax
Property Taxes
Special Taxes & Fees
City & County Sales Tax Rates
Sales & Use Tax FAQs
Field Offices
Legislation
Careers at BOE

Access to Public Records
Public Records Act
Regulatory / Other Suggestions
Sign up for Proposed Regulatory Changes or Public Meeting Agenda
Opportunities for Public Participation
Public Litigation Roster
 
 white space
Last modified:  10/05/06

Franchise and Income Tax Formal Legal Opinions Adopted in 2003

Get Free Acrobat ReaderGet Free Acrobat Reader! Most documents on this page are in the Adobe Portable Document Format (pdf). The current version of Acrobat Reader should be used to view pdf files. A free copy of the Acrobat Reader software is available from Adobe.

Appeal No. Appeal Name Date
03-SBE-001-ACALIFORNIA STEEL INDUSTRIES, INC.
MANUFACTURERS INVESTMENT CREDIT – QUALIFIED COST
Revenue and Taxation Code section 23649
California Code of Regulations, title 18, section 23649-2
Franchise Tax Board Legal Ruling 98-1
Internal Revenue Code section 263A
Appeal of Save Mart Supermarkets, 2002-SBE-002, Feb. 6, 2002		 July 9, 2003
03-SBE-002STEPHEN D. BRAGG
CALIFORNIA SOURCE INCOME
COVENANT NOT TO COMPETE
DOMICILE – INDIVIDUAL
RESIDENCY
Revenue and Taxation Code section 17014		 May 28, 2003
03-SBE-003JAMES N. HARGER
CHARITABLE CONTRIBUTION – CHARITABLE INTENT
DEDUCTION – CHARITABLE CONTRIBUTION
Revenue and Taxation Code section 17201
Internal Revenue Code section 170		 May 28, 2003
© 2006 State of California Disclaimer | Privacy Notice | Report Problems with Web Site | ADA Policy | Conditions of Use | Privacy Policy