Article 4 - YEAR OF DEDUCTION
- Section 24681 - Applicability of IRC Section 461
- Section 24682 - Applicability of IRC Section 464
- Section 24685 - Change in method of accounting
- Section 24685.5 - Amendments of IRC regarding determinations relating to deferred compensation
- Section 24688 - Applicability of IRC Section 467
- Section 24689 - Applicability of IRC Section 468
- Section 24690 - Applicability of IRC Section 468A
- Section 24691 - Applicability of IRC Section 465
- Section 24692 - Applicability of IRC Section 469
- Section 24693 - Applicability of IRC Section 468B
- Section 24694 - Applicability of IRC Section 470