{"data":{"id":"us-ca/rtc-24661","jurisdiction":"us-ca","citation":"RTC § 24661","heading":"","body":"Section 451 of the Internal Revenue Code, relating to the general rule for taxable year of inclusion, shall apply, except as otherwise provided.","path":["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 3. Year of Inclusion [24661. - 24679.]"],"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":"4d7d2a01b75f1373b394bcf147d194044d4d4da6a8d4df0a4ed09ab82a5e8667","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-24654","next":"us-ca/rtc-24661.3"},"notice":"GroundRules: Original legal text. Not legal advice."}