Cal. Rev. & Tax. Code § 24708

Current through the 2023 Legislative Session.

Section 24708 - Applicability of IRC Section 474

Section 474 of the Internal Revenue Code, relating to simplified dollar-value LIFO method for certain small businesses, shall apply, except as otherwise provided.

Ca. Rev. and Tax. Code § 24708

Amended by Stats. 1993, Ch. 877, Sec. 75. Effective October 6, 1993.