California Legal Codes and Statutes

§ 17087.6

Added by Stats. 1994, Ch. 1200, Sec. 52. Effective September 30, 1994.

If a limited liability company is classified as a partnership for California tax purposes, a person with a membership or economic interest shall take into account amounts required to be recognized under Chapter 10 (commencing with Section 17851).

Cite this section

Cal. Rev. & Tax. Code § 17087.6 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-10-personal-income-tax/chapter-3-computation-of-taxable-income/article-2-items-specifically-included-in-gross-income/section-17087.6

Other sections in Article 2 - Items Specifically Included in Gross Income

§ 17081§ 17082§ 17083§ 17085§ 17085.7§ 17086§ 17087§ 17087.5§ 17087.6§ 17088§ 17088.1§ 17088.3§ 17090§ 17091

This content is for reference, learning, and study purposes only. All legal text should be verified against the official California Legislative Information website, which is the authoritative source for California law. Data last processed: February 16, 2026.