BlackletterCalifornia law

Revenue and Taxation Code § 24661

ARTICLE 3. Year of Inclusion

Current as of September 28, 2026Rev. & Tax. Code, § 24661Official source ↗

Amended by Stats. 1994, Ch. 1243, Sec. 66. Effective September 30, 1994.

Section 451 of the Internal Revenue Code, relating to the general rule for taxable year of inclusion, shall apply, except as otherwise provided.