California Legal Codes and Statutes

§ 24688

Amended by Stats. 1993, Ch. 877, Sec. 70. Effective October 6, 1993.

Section 467 of the Internal Revenue Code, relating to certain payments for the use of property or services, shall apply, except as otherwise provided.

Cite this section

Cal. Rev. & Tax. Code § 24688 (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-24688

Other sections in Article 4 - Year of Deduction

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

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