Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 24681 — Year of Deduction
Cal. Rev. & Tax. Code § 24681
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 1993-10-06
- Current through
- Nov 2, 2026 (California Legislative Counsel)
Section 461 of the Internal Revenue Code, relating to the general rule for taxable year of deduction, shall apply, except as otherwise provided.
Citator
Cal. Rev. & Tax. Code § 24681 — Year of Deduction is in force in the current edition of the Code, and nothing recorded condemns it.
Section 461 of the Internal Revenue Code, relating to the general rule for taxable year of deduction, shall apply, except as otherwise provided.