Revenue and Taxation Code § 24682

ARTICLE 4. Year of Deduction

Current as of September 28, 2026Rev. & Tax. Code, § 24682Official source ↗

Amended by Stats. 1993, Ch. 877, Sec. 69. Effective October 6, 1993.

Section 464 of the Internal Revenue Code, relating to limitations on deductions for certain farming expenses, shall apply, except as otherwise provided.