Section 17555 Of Chapter 6. Accounting Periods And Methods Of Accounting From California Revenue And Taxation Code >> Division 2. >> Part 10. >> Chapter 6.

. In any case where husband and wife file separate returns, the Franchise Tax Board may distribute, apportion or allocate gross income between the spouses, if it is determined that such distribution, apportionment or allocation is necessary in order to reflect the proper income of the spouses.