Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 24661.4 — Year of Inclusion
Cal. Rev. & Tax. Code § 24661.4
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2025-10-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
Section 451(b) of the Internal Revenue Code, relating to inclusion not later than for financial accounting purposes, shall not apply to specified credit card fees, as defined in Treasury Regulations Section 1.451-3(j)(2).
Citator
Cal. Rev. & Tax. Code § 24661.4 — Year of Inclusion is in force in the current edition of the Code, and nothing recorded condemns it.
Section 451(b) of the Internal Revenue Code, relating to inclusion not later than for financial accounting purposes, shall not apply to specified credit card fees, as defined in Treasury Regulations Section 1.451-3(j)(2).