Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 24637 — Accounting Periods
Cal. Rev. & Tax. Code § 24637
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2001-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
For taxable years beginning on or after January 1, 1987, Section 444 of the Internal Revenue Code, relating to election of taxable year other than required taxable year, shall be applicable, except that Section 444(c)(1), relating to effect of election, shall not apply.
Citator
Cal. Rev. & Tax. Code § 24637 — Accounting Periods is in force in the current edition of the Code, and nothing recorded condemns it.
For taxable years beginning on or after January 1, 1987, Section 444 of the Internal Revenue Code, relating to election of taxable year other than required taxable year, shall be applicable, except that Section 444(c)(1), relating to effect of election, shall not apply.