California Legal Codes and Statutes

§ 24681

Amended by Stats. 1993, Ch. 877, Sec. 68. Effective October 6, 1993.

Section 461 of the Internal Revenue Code, relating to the general rule for taxable year of deduction, shall apply, except as otherwise provided.

Cite this section

Cal. Rev. & Tax. Code § 24681 (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-4-year-of-deduction/section-24681

Other sections in Article 4 - Year of Deduction

§ 24681§ 24682§ 24685§ 24685.5§ 24688§ 24689§ 24690§ 24691§ 24692§ 24693§ 24694

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