{"data":{"id":"us-ca/rtc-17553","jurisdiction":"us-ca","citation":"RTC § 17553","heading":"","body":"Section 454(c) of the Internal Revenue Code, relating to matured United States Savings Bonds, shall not apply.","path":["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.]"],"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":"bf09a20c0ca0fded23449c05719e7974f030ce39efb15a4ca3985b1f36f37cb0","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-17552.3","next":"us-ca/rtc-17555"},"notice":"GroundRules: Original legal text. Not legal advice."}