{"data":{"id":"us-ca/rtc-24708","jurisdiction":"us-ca","citation":"RTC § 24708","heading":"","body":"Section 474 of the Internal Revenue Code, relating to simplified dollar-value LIFO method for certain small businesses, 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 5. Inventories [24701. - 24710.]"],"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":"1af0dbcaaa83aac56cad91186b07c7f0a061240b568cc31d757a8fb0f90c20e0","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-24701","next":"us-ca/rtc-24710"},"notice":"GroundRules: Original legal text. Not legal advice."}