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In which of the following scenarios might a taxpayer have California-source income resulting from a covenant not to compete? a. Income received is grouped together

In which of the following scenarios might a taxpayer have California-source income resulting from a covenant not to compete? a. Income received is grouped together as one transaction. b. The business in question moves to California subsequent to execution of the covenant agreement. c. Income received from the covenant not to compete is separately identifiable from other intangible assets. d. If the covenant to compete is ruled null and void in district court

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