Statutes, codes, and regulations
California Code Of Regulations
Title 18 - Public RevenuesDivision 3 - Franchise Tax BoardChapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54)
Subchapter 6 - Accounting Periods and Methods of Accounting
Article 1 - Taxable Year for Which Deduction Taken [Repealed]