{"data":{"id":"us-ca/rtc-23033","jurisdiction":"us-ca","citation":"RTC § 23033","heading":"","body":"“Paid or incurred” and “paid or accrued” shall be construed according to the method of accounting upon the basis of which net income is computed.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 11. CORPORATION TAX LAW [23001. - 25141.]","CHAPTER 1. General Provisions and Definitions [23001. - 23060.]","ARTICLE 2. Definitions [23030. - 23060.]"],"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":"a6dc3f2389898ce11e784302c4b27e4d9a2f1a31f8a0583e951bb1140a44c200","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-23032","next":"us-ca/rtc-23034"},"notice":"GroundRules: Original legal text. Not legal advice."}