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. 6.: ARTICLE 6. Adjustments Required by Changes in Method/§ 24725.
California Statutes

§ 24725. — 24725. (Amended by Stats. 1992, Ch. 1295, Sec. 35.)

California § 24725.
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. 6.ARTICLE 6. Adjustments Required by Changes in Method

This text of California § 24725. (24725. (Amended by Stats. 1992, Ch. 1295, Sec. 35.)) 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 § 24725. (2026).

Text

The provisions of Section 482 of the Internal Revenue Code, relating to allocation of income and deductions among taxpayers, shall be applicable, except as provided in Article 1.5 (commencing with Section 25110) of Chapter 17.

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Legislative History

Amended by Stats. 1992, Ch. 1295, Sec. 35. Effective January 1, 1993.
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California § 24725., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/24725..