Cal. Rev. & Tax. Code § 24681

Current through the 2023 Legislative Session.

Section 24681 - Applicability of IRC Section 461

Section 461 of the Internal Revenue Code, relating to the general rule for taxable year of deduction, shall apply, except as otherwise provided.

Ca. Rev. and Tax. Code § 24681

Amended by Stats. 1993, Ch. 877, Sec. 68. Effective October 6, 1993.