California Statutes
§ 24661. — 24661. (Amended by Stats. 1994, Ch. 1243, Sec. 66.)
California·Code RTC Revenue 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. 3. ARTICLE 3. Year of Inclusion
Section 451 of the Internal Revenue Code, relating to the general rule for taxable year of inclusion, shall apply, except as otherwise provided.
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California § 24661. (24661. (Amended by Stats. 1994, Ch. 1243, Sec. 66.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Stats. 1994, Ch. 1243, Sec. 66. Effective September 30, 1994.