Cal. Code Regs. tit. 18 § 19503
In the absence of regulations of the Franchise Tax Board and unless otherwise specifically provided, in cases where the Personal Income Tax Law or the Corporation Tax Law conform to the Internal Revenue Code, regulations under the Internal Revenue Code shall, insofar as possible, govern the interpretation of conforming state statutes, with due account for state terminology, state effective dates, and other obvious differences between state and federal law pertaining to, but not limited to, such matters as tax rates, taxable years, jurisdiction, and cross-references to other related statutes and regulations.
Cal. Code Regs. Tit. 18, § 19503
2. Change without regulatory effect adding new subchapter 7 (articles 1 through 3), article 1 (section 19503) and renumbering former section 26422 to section 19503 filed 11-23-98 pursuant to section 100, title 1, California Code of Regulations (Register 98, No. 48).
3. Change without regulatory effect amending section and NOTE filed 6-23-2008 pursuant to section 100, title 1, California Code of Regulations (Register 2008, No. 26).
Note: Authority cited: Section 19503, Revenue and Taxation Code. Reference: Sections 17024.5 and 23051.5, Revenue and Taxation Code.
2. Change without regulatory effect adding new subchapter 7 (articles 1 through 3), article 1 (section 19503) and renumbering former section 26422 to section 19503 filed 11-23-98 pursuant to section 100, title 1, California Code of Regulations (Register 98, No. 48).
3. Change without regulatory effect amending section and Note filed 6-23-2008 pursuant to section 100, title 1, California Code of Regulations (Register 2008, No. 26).