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 4. Year of Deduction |
Section 24682.
Latest version.
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Section 464 of the Internal Revenue Code, relating to limitations on deductions for certain farming expenses, shall apply, except as otherwise provided.
(Amended by Stats. 1993, Ch. 877, Sec. 69. Effective October 6, 1993.)