California Law (Last Updated: March 4, 2014) |
Revenue and Taxation Code - RTC |
Division 2. OTHER TAXES |
Part 11. CORPORATION TAX LAW |
Chapter 13. Accounting Periods and Methods of Accounting |
ARTICLE 3. Year of Inclusion |
Section 24661.
Latest version.
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Section 451 of the Internal Revenue Code, relating to the general rule for taxable year of inclusion, shall apply, except as otherwise provided.
(Amended by Stats. 1994, Ch. 1243, Sec. 66. Effective September 30, 1994.)