{"code":"RTC","codeName":"Revenue and Taxation Code","section":"24637","citation":"Rev. & Tax. Code, § 24637","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 11. CORPORATION TAX LAW [23001. - 25141.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-11"},{"name":"CHAPTER 13. Accounting Periods and Methods of Accounting [24631. - 24726.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-11/chapter-13"},{"name":"ARTICLE 1. Accounting Periods [24631. - 24637.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-11/chapter-13/article-1"}],"history":"Amended by Stats. 2000, Ch. 862, Sec. 180.   Effective January 1, 2001.","effective":"2001-01-01","html":"<p>For taxable years beginning on or after January 1, 1987, Section 444 of the Internal Revenue Code, relating to election of taxable year other than required taxable year, shall be applicable, except that Section 444(c)(1), relating to effect of election, shall not apply.</p>","text":"For taxable years beginning on or after January 1, 1987, Section 444 of the Internal Revenue Code, relating to election of taxable year other than required taxable year, shall be applicable, except that Section 444(c)(1), relating to effect of election, shall not apply.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/accounting-periods-24637","source":"California Legislative Information bulk export (pubinfo)"}