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 24688.
Latest version.
-
Section 467 of the Internal Revenue Code, relating to certain payments for the use of property or services, shall apply, except as otherwise provided.
(Amended by Stats. 1993, Ch. 877, Sec. 70. Effective October 6, 1993.)