Cal. Rev. & Tax. Code § 24721

Current through the 2023 Legislative Session.

Section 24721 - Applicability of IRC Section 481

Section 481 of the Internal Revenue Code, relating to adjustments required by changes in method of accounting, shall apply, except as otherwise provided.

Ca. Rev. and Tax. Code § 24721

Amended by Stats. 1993, Ch. 877, Sec. 76. Effective October 6, 1993.