California Revenue and Taxation Code

§ 17556

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 17556 Effective Sep 27, 1983Div. 2 · Part 10 · Ch. 6

Statute text

View on leginfo.ca.gov

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.

Legislative history

Added by Stats. 1983, Ch. 1102, Sec. 22. Effective September 27, 1983.