Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 17012 — General Provisions and Definitions
Cal. Rev. & Tax. Code § 17012
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
“Paid or incurred” and “paid or accrued” shall be construed according to the method of accounting upon the basis of which the taxable income is computed under this part.
Citator
Cal. Rev. & Tax. Code § 17012 — General Provisions and Definitions is in force in the current edition of the Code, and nothing recorded condemns it.
“Paid or incurred” and “paid or accrued” shall be construed according to the method of accounting upon the basis of which the taxable income is computed under this part.