BlackletterCalifornia law

Revenue and Taxation Code § 24681

ARTICLE 4. Year of Deduction

Current as of September 28, 2026Rev. & Tax. Code, § 24681Official source ↗

Amended by Stats. 1993, Ch. 877, Sec. 68. Effective October 6, 1993.

Section 461 of the Internal Revenue Code, relating to the general rule for taxable year of deduction, shall apply, except as otherwise provided.