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 24725.
Latest version.
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The provisions of Section 482 of the Internal Revenue Code, relating to allocation of income and deductions among taxpayers, shall be applicable, except as provided in Article 1.5 (commencing with Section 25110) of Chapter 17.
(Amended by Stats. 1992, Ch. 1295, Sec. 35. Effective January 1, 1993.)