California Statutes
§ 17556. — 17556. (Added by Stats. 1983, Ch. 1102, Sec. 22.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 10. PART 10. PERSONAL INCOME TAX·Ch. 6. CHAPTER 6. Accounting Periods and Methods of Accounting
Notwithstanding Section 442 of the Internal Revenue Code, the estate may change its annual accounting period one time without the approval of the Franchise Tax Board.
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California § 17556. (17556. (Added by Stats. 1983, Ch. 1102, Sec. 22.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Added by Stats. 1983, Ch. 1102, Sec. 22. Effective September 27, 1983.