{"code":"RTC","codeName":"Revenue and Taxation Code","section":"17556","citation":"Rev. & Tax. Code, § 17556","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":"Added by Stats. 1983, Ch. 1102, Sec. 22.   Effective September 27, 1983.","effective":"1983-09-27","html":"<p>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.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/accounting-periods-and-methods-of-accounting-17556","source":"California Legislative Information bulk export (pubinfo)"}