BlackletterCalifornia law

Revenue and Taxation Code § 17567

CHAPTER 6. Accounting Periods and Methods of Accounting

Current as of September 28, 2026Rev. & Tax. Code, § 17567Official source ↗

Added by Stats. 2025, Ch. 231, Sec. 56. (SB 711) Effective October 1, 2025.

The amendments to Section 453B(e) of the Internal Revenue Code as enacted by Section 13512(b)(1) of the Tax Cuts and Jobs Act, 2017 (Public Law 115-97), relating to the repeal of the small life insurance company deduction, shall not apply.