Article 3 - YEAR OF INCLUSION
- Section 24661 - Applicability of IRC Section 451
- Section 24661.3 - Production flexibility contract
- Section 24661.5 - Modification of IRC Section 451(e)(3)
- Section 24661.6 - IRC Section 451(i) not applicable
- Section 24667 - Applicability of IRC Sections 453, 453A, and 453B
- Section 24668.1 - Disposal of property as result of power of requisition or condemnation
- Section 24672 - Unreported income
- Section 24673 - Reporting of income from contract which will require more than a year to complete
- Section 24673.2 - Applicability of IRC Section 460
- Section 24674 - Non-interest bearing obligation issued at discount and redeemable for fixed amounts increasing at stated intervals
- Section 24675 - Amount representing compensatory damages
- Section 24676 - Prepaid subscription income
- Section 24676.5 - Income attributable to qualified sale of magazine, paperback, or record which is returned to taxpayer
- Section 24677 - Amount representing damages received in civil action for breach of contract or breach of fiduciary duty or relationship
- Section 24678 - Amount representing damages received in civil action under Clayton Act
- Section 24679 - Fractional part of month