California Legal Codes and Statutes

§ 24661

Amended by Stats. 1994, Ch. 1243, Sec. 66. Effective September 30, 1994.

Section 451 of the Internal Revenue Code, relating to the general rule for taxable year of inclusion, shall apply, except as otherwise provided.

Cite this section

Cal. Rev. & Tax. Code § 24661 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-11-corporation-tax-law/chapter-13-accounting-periods-and-methods-of-accounting/article-3-year-of-inclusion/section-24661

Other sections in Article 3 - Year of Inclusion

§ 24661§ 24661.3§ 24661.4§ 24661.5§ 24661.6§ 24667§ 24668.1§ 24670§ 24672§ 24673§ 24673.2§ 24674§ 24675§ 24676§ 24676.5§ 24677§ 24678§ 24679

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