Cal. Rev. & Tax. Code § 17556

Current through the 2023 Legislative Session.

Section 17556 - Change of estate's annual accounting period

Notwithstanding Section 442 of the Internal Revenue Code, the estate may change its annual accounting period one time without the approval of the Franchise Tax Board.

Ca. Rev. and Tax. Code § 17556

Added by Stats. 1983, Ch. 1102, Sec. 22. Effective September 27, 1983.