{"data":{"id":"us-ca/rtc-24661.4","jurisdiction":"us-ca","citation":"RTC § 24661.4","heading":"","body":"Section 451(b) of the Internal Revenue Code, relating to inclusion not later than for financial accounting purposes, shall not apply to specified credit card fees, as defined in Treasury Regulations Section 1.451-3(j)(2).","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":"035bd3b901b29cc36c550b58e9f621108d665aa61ea8d6837be6bf346ece2cf1","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-24661.3","next":"us-ca/rtc-24661.5"},"notice":"GroundRules: Original legal text. Not legal advice."}