California Statutes
§ 17012. — 17012. (Repealed and added by Stats. 1955, Ch. 939.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 10. PART 10. PERSONAL INCOME TAX·Ch. 1. CHAPTER 1. General Provisions and Definitions
“Paid or incurred” and “paid or accrued” shall be construed according to the method of accounting upon the basis of which the taxable income is computed under this part.
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California § 17012. (17012. (Repealed and added by Stats. 1955, Ch. 939.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Repealed and added by Stats. 1955, Ch. 939.