California Statutes

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

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. 6. ARTICLE 6. Adjustments Required by Changes in Method
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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California § 24725. (24725. (Amended by Stats. 1992, Ch. 1295, Sec. 35.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

Amended by Stats. 1992, Ch. 1295, Sec. 35. Effective January 1, 1993.
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