GroundRules
RTC § 24637
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 11. CORPORATION TAX LAW [23001. - 25141.]
- CHAPTER 13. Accounting Periods and Methods of Accounting [24631. - 24726.]
- ARTICLE 1. Accounting Periods [24631. - 24637.]
For taxable years beginning on or after January 1, 1987, Section 444 of the Internal Revenue Code, relating to election of taxable year other than required taxable year, shall be applicable, except that Section 444(c)(1), relating to effect of election, shall not apply.
Collected 2026-09-14T05:56:33Z. Source file · JSON