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Get CA FTB Pub 1067 2014

F of its individual nonresident shareholders, partners, or members. Pass-through income refers to the shareholder s, partner s, or member s distributive share of income from the business entity derived from California sources or from doing business in California. Corporation refers to a corporation that elects to file a group nonresident return on behalf of its individual nonresident directors. Director s compensation refers to the director s wages, salaries, fees, or other compensatio.

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