{"code":"RTC","codeName":"Revenue and Taxation Code","section":"17553","citation":"Rev. & Tax. Code, § 17553","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 10. PERSONAL INCOME TAX [17001. - 18181.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10"},{"name":"CHAPTER 6. Accounting Periods and Methods of Accounting [17551. - 17570.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10/chapter-6"}],"history":"Amended by Stats. 1999, Ch. 987, Sec. 40.   Effective October 10, 1999.","effective":"1999-10-10","html":"<p>Section <a href=\"/rtc/454\">454</a>(c) of the Internal Revenue Code, relating to matured United States Savings Bonds, shall not apply.</p>","text":"Section 454(c) of the Internal Revenue Code, relating to matured United States Savings Bonds, shall not apply.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/accounting-periods-and-methods-of-accounting-17553","source":"California Legislative Information bulk export (pubinfo)"}