{"data":{"id":"us-ca/rtc-24681","jurisdiction":"us-ca","citation":"RTC § 24681","heading":"","body":"Section 461 of the Internal Revenue Code, relating to the general rule for taxable year of deduction, 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 4. Year of Deduction [24681. - 24694.]"],"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":"89b1e24c648000e913dd2097cf5393fbe0d66e8c0b6660d407663f0418404545","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-24679","next":"us-ca/rtc-24682"},"notice":"GroundRules: Original legal text. Not legal advice."}