California § 18666 - Section 1446 of the Internal Revenue Code, relating to withholding of tax on fore
Full text of California Public Contract Code - PCC § 18666 — Section 1446 of the Internal Revenue Code, relating to withholding of tax on fore, with citation guidance and answers to common questions.
§ 18666. Section 1446 of the Internal Revenue Code, relating to withholding of tax on fore
(a) Section 1446 of the Internal Revenue Code, relating to withholding of tax on foreign partnersâ share of effectively connected income, shall apply to the extent that the amounts represent income from California sources, except as otherwise provided. (b) (1) The rate of tax referred to in Section 1446(b)(2)(A) of the Internal Revenue Code shall be the maximum tax rate specified in Sections 17041 and 17043, as applicable, rather than the rate specified in Section 1 of the Internal Revenue Code. (2) The rate of tax referred to in Section 1446(b)(2)(B) of the Internal Revenue Code shall be the rate specified in Section 23151, 23181, or 23183, as applicable, rather than the rate specified in Section 11 of the Internal Revenue Code. (3) The rate of tax referred to in Section 1446(f)(1) of the Internal Revenue Code, relating to disposition of partnership interests, shall be the rate specified in Sections 17041 and 17043, as applicable, rather than the rate specified in Section 1, or Section 11, of the Internal Revenue Code, relating to tax imposed.
Source: official California text · Last verified 2026-08-27
Frequently Asked Questions About California § 18666
What does Public Contract Code - PCC § 18666 cover?
Section 18666 ("Section 1446 of the Internal Revenue Code, relating to withholding of tax on fore") 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 § 18666?
A common citation format is "Public Contract Code - PCC § 18666" (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 § 18666 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.