1) FTB Chief Counsel Ruling 2016-03FTB Chief Counsel Ruling 2016-03
Franchise Tax Board · Jul 5, 2016
Guidance with respect to the operation of Revenue and Taxation Code sections 23101 and 25122; California Code of Regulations, title 18, section 25136-2; and Public Law 86-272.
2) FTB Information Letter 2013-01
Franchise Tax Board · Feb 11, 2013
Request for Chief Counsel Ruling – Source fees received from clients that are corporations and other business entities under California Code of Regulations, title 18, section 25136-2, subdivision (c)(2).
https://web.archive.org/web/20190324235139/https://www.ftb.ca.gov/law/infoletter/Info2013_01.pdf
3) FTB Technical Advice Memorandum 2012-01
Franchise Tax Board · Nov 29, 2012
Request for Technical Advice Memorandum on whether a taxpayer may properly assert the existence of substantial sales in a destination state without physical presence to establish that it is subject to taxation in that state, thereby avoiding the throwback rule under Revenue and Taxation Code section 25135.
4) FTB Chief Counsel Ruling 2012-03
Franchise Tax Board · Aug 28, 2012
Guidance with respect to the operation of Revenue and Taxation Code sections 23101, 25122 and 25135.
5) FTB Legal Ruling 2011-04
Franchise Tax Board · Sep 23, 2011
Suspension of Net Operating Loss Deductions – Extension of Carryover Periods