California Revenue and Taxation Code

§ 24661

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

RTC § 24661 Effective Sep 30, 1994Div. 2 · Part 11 · Ch. 13 · Art. 3

Section 451 of the Internal Revenue Code, relating to the general rule for taxable year of inclusion, shall apply, except as otherwise provided.

Legislative history

Amended by Stats. 1994, Ch. 1243, Sec. 66. Effective September 30, 1994.