Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 17556 — Accounting Periods and Methods of Accounting
Cal. Rev. & Tax. Code § 17556
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 1983-09-27
- Current through
- Nov 2, 2026 (California Legislative Counsel)
Notwithstanding Section 442 of the Internal Revenue Code, the estate may change its annual accounting period one time without the approval of the Franchise Tax Board.
Citator
Cal. Rev. & Tax. Code § 17556 — Accounting Periods and Methods of Accounting is in force in the current edition of the Code, and nothing recorded condemns it.
Notwithstanding Section 442 of the Internal Revenue Code, the estate may change its annual accounting period one time without the approval of the Franchise Tax Board.