{"data":{"id":"us-ca/rtc-17556","jurisdiction":"us-ca","citation":"RTC § 17556","heading":"","body":"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.","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":"e1f822f4ee34d38f979c1808b02c1a3d6ea7abb060713820e38cb397f2dae483","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-17555","next":"us-ca/rtc-17559"},"notice":"GroundRules: Original legal text. Not legal advice."}