Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 24661 — Year of Inclusion
Cal. Rev. & Tax. Code § 24661
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 1994-09-30
- Current through
- Nov 2, 2026 (California Legislative Counsel)
Section 451 of the Internal Revenue Code, relating to the general rule for taxable year of inclusion, shall apply, except as otherwise provided.
Citator
Cal. Rev. & Tax. Code § 24661 — Year of Inclusion is in force in the current edition of the Code, and nothing recorded condemns it.
Section 451 of the Internal Revenue Code, relating to the general rule for taxable year of inclusion, shall apply, except as otherwise provided.