Revenue and Taxation Code § 24725

ARTICLE 6. Adjustments Required by Changes in Method

Current as of September 28, 2026Rev. & Tax. Code, § 24725Official source ↗

Amended by Stats. 1992, Ch. 1295, Sec. 35. Effective January 1, 1993.

The provisions of Section 482 of the Internal Revenue Code, relating to allocation of income and deductions among taxpayers, shall be applicable, except as provided in Article 1.5 (commencing with Section 25110) of Chapter 17.