{"data":{"id":"us-ca/rtc-17012","jurisdiction":"us-ca","citation":"RTC § 17012","heading":"","body":"“Paid or incurred” and “paid or accrued” shall be construed according to the method of accounting upon the basis of which the taxable income is computed under this part.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 10. PERSONAL INCOME TAX [17001. - 18181.]","CHAPTER 1. General Provisions and Definitions [17001. - 17039.6.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"63386aa9f6648e05e70e28d63594c1a8cbf99f74e279ff7dc711adcd0fb010ea","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-17011","next":"us-ca/rtc-17014"},"notice":"GroundRules: Original legal text. Not legal advice."}