Home/California/Statutes/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/§ 24661.
California Statutes

§ 24661. — 24661. (Amended by Stats. 1994, Ch. 1243, Sec. 66.)

California § 24661.
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. 3.ARTICLE 3. Year of Inclusion

This text of California § 24661. (24661. (Amended by Stats. 1994, Ch. 1243, Sec. 66.)) 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.

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Cal. Revenue and Taxation Code - RTC Code § 24661. (2026).

Text

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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Legislative History

Amended by Stats. 1994, Ch. 1243, Sec. 66. Effective September 30, 1994.

Nearby Sections

5
§ 24661.
24661. (Amended by Stats. 1994, Ch. 1243, Sec. 66.)
§ 24661.3.
24661.3. (Added by Stats. 2002, Ch. 35, Sec. 54.)
§ 24661.4.
24661.4. (Added by Stats. 2025, Ch. 231, Sec. 110.)
§ 24661.5.
24661.5. (Amended by Stats. 2025, Ch. 231, Sec. 111.)
§ 24661.6.
24661.6. (Amended by Stats. 2025, Ch. 231, Sec. 112.)
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California § 24661., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/24661..