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Instructions for Form 100S

Instructions for Form 100S

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subject to California tax law. Valentino et. al. v. Franchise Tax Board ( March 23, 2001) 87 Cal. App. 4th 1284. • In Ceridian v. Franchise Tax Board (2000) 85 Cal.App.4th 875, the Court of Appeal determined that R&TC Section 24410, that provides a limited deduction for dividends received from an insurance company, is unconstitutional.

  Form, Instructions, Insurance, 100s, Instructions for form 100s

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