Section 25139 - Title and Effective Date(a) Title. Sections 25120 to 25139, inclusive, may be cited as the Uniform Division of Income for Tax Purposes Act.(b) The regulations set forth in Article 2.5 shall apply for income years beginning after December 31, 1972 and ending after the effective date of these regulations.Cal. Code Regs. Tit. 18, § 25139