Section 25140 Of Article 2. Uniform Division Of Income For Tax Purposes Act From California Revenue And Taxation Code >> Division 2. >> Part 11. >> Chapter 17. >> Article 2.

. Accounting procedures shall be adopted which will separately reflect the revenues attributable to dividends received by corporations having commercial domiciles in this state. In view of pending litigation concerning the proper treatment of intercompany dividends, it is not intended by enactment of this act that any inference be drawn from it in such litigation.