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 6. Adjustments Required by Changes in Method |
Section 24721.
Latest version.
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Section 481 of the Internal Revenue Code, relating to adjustments required by changes in method of accounting, shall apply, except as otherwise provided.
(Amended by Stats. 1993, Ch. 877, Sec. 76. Effective October 6, 1993.)