GroundRules
RTC § 17556
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 10. PERSONAL INCOME TAX [17001. - 18181.]
- CHAPTER 6. Accounting Periods and Methods of Accounting [17551. - 17570.]
Notwithstanding Section 442 of the Internal Revenue Code, the estate may change its annual accounting period one time without the approval of the Franchise Tax Board.
Collected 2026-09-14T05:56:33Z. Source file · JSON