California § 18523 - If a joint return is made under Section 18522, any election (other than the elect
Full text of California Public Contract Code - PCC § 18523 — If a joint return is made under Section 18522, any election (other than the elect, with citation guidance and answers to common questions.
§ 18523. If a joint return is made under Section 18522, any election (other than the elect
If a joint return is made under Section 18522, any election (other than the election to file a separate return) made by either spouse in his or her separate return for the taxable year with respect to the treatment of any income, deduction, or credit of the spouse shall not be changed in the making of the joint return where the election would have been irrevocable if the joint return had not been made.
Source: official California text · Last verified 2026-08-27
Frequently Asked Questions About California § 18523
What does Public Contract Code - PCC § 18523 cover?
Section 18523 ("If a joint return is made under Section 18522, any election (other than the elect") is part of the Public Contract Code - PCC, the codified statutory law of California. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite California § 18523?
A common citation format is "Public Contract Code - PCC § 18523" (California). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of California law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the California official source linked on this page or consult a licensed California attorney.
How does California § 18523 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in California can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in California.