California Statutes
§ 24637. — 24637. (Amended by Stats. 2000, Ch. 862, Sec. 180.)
California § 24637.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 11.PART 11. CORPORATION TAX LAW
Ch. 13.CHAPTER 13. Accounting Periods and Methods of Accounting
Art. 1.ARTICLE 1. Accounting Periods
This text of California § 24637. (24637. (Amended by Stats. 2000, Ch. 862, Sec. 180.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Cal. Revenue and Taxation Code - RTC Code § 24637. (2026).
Text
For taxable years beginning on or after January 1, 1987, Section 444 of the Internal Revenue Code, relating to election of taxable year other than required taxable year, shall be applicable, except that Section 444(c)(1), relating to effect of election, shall not apply.
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Legislative History
Amended by Stats. 2000, Ch. 862, Sec. 180. Effective January 1, 2001.
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California § 24637., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/24637..