BlackletterCalifornia law

Revenue and Taxation Code § 17556

CHAPTER 6. Accounting Periods and Methods of Accounting

Current as of September 28, 2026Rev. & Tax. Code, § 17556Official source ↗

Added by Stats. 1983, Ch. 1102, Sec. 22. Effective September 27, 1983.

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.