{"code":"RTC","codeName":"Revenue and Taxation Code","section":"24679","citation":"Rev. & Tax. Code, § 24679","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 3. Year of Inclusion [24661. - 24679.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-11/chapter-13/article-3"}],"history":"Added by Stats. 1961, Ch. 846.","effective":null,"html":"<p>For purposes of Sections <a href=\"/rtc/24675\">24675</a> through <a href=\"/rtc/24678\">24678</a>, a fractional part of a month shall be disregarded unless it amounts to more than half a month, in which case it should be considered as a month.</p>","text":"For purposes of Sections 24675 through 24678, a fractional part of a month shall be disregarded unless it amounts to more than half a month, in which case it should be considered as a month.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/year-of-inclusion-24679","source":"California Legislative Information bulk export (pubinfo)"}