Statutes, codes, and regulations
California Code Of Regulations
Title 18 - Public RevenuesDivision 3 - Franchise Tax BoardChapter 3.5 - Bank and Corporation TaxSubchapter 13 - Accounting Periods and Methods of Accounting
Article 3 - Year of Inclusion
Section 24661(a) - General Rule for Income Year of Inclusion. [Repealed]

Cal. Code Regs. tit. 18 § 24661(a)

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Current through Register 2024 Notice Reg. No. 40, October 4, 2024
Section 24661(a) - General Rule for Income Year of Inclusion. [Repealed]

Cal. Code Regs. Tit. 18, § 24661(a)

1. New Article 3 (§ 24661(a), 24661(b), 24661(c), 24661(d), 24674, 24676(a), 24676(b), 24676(c), 24676(d), 24676(e), 24676(f)) filed 3-31-70; effective thirtieth day thereafter (Register 70, No. 14).
2. Repealer filed 2-21-79; effective thirtieth day thereafter (Register 79, No. 7).

Note: Authority cited for Article 3: Section 26422, Revenue and Taxation Code.

1. New Article 3 (§24661(a), 24661(b), 24661(c), 24661(d), 24674, 24676(a), 24676(b), 24676(c), 24676(d), 24676(e), 24676(f)) filed 3-31-70; effective thirtieth day thereafter (Register 70, No. 14).
2. Repealer filed 2-21-79; effective thirtieth day thereafter (Register 79, No. 7).