BlackletterCalifornia law

Revenue and Taxation Code § 24637

ARTICLE 1. Accounting Periods

Current as of September 28, 2026Rev. & Tax. Code, § 24637Official source ↗

Amended by Stats. 2000, Ch. 862, Sec. 180. Effective January 1, 2001.

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.