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 24689.
Latest version.
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Section 468 of the Internal Revenue Code, relating to special rules for mining and solid waste reclamation and closing costs, shall apply, except as otherwise provided.
(Amended by Stats. 1993, Ch. 877, Sec. 71. Effective October 6, 1993.)