Cal. Rev. & Tax. Code § 24661

Current through the 2023 Legislative Session.

Section 24661 - Applicability of IRC Section 451

Section 451 of the Internal Revenue Code, relating to the general rule for taxable year of inclusion, shall apply, except as otherwise provided.

Ca. Rev. and Tax. Code § 24661

Amended by Stats. 1994, Ch. 1243, Sec. 66. Effective September 30, 1994.