ARTICLE 6. Adjustments Required by Changes in Method [24721. - 24726.]

Article 6 added by Stats. 1955, Ch. 938.

§§ 24721–24726 · 3 sections

• § 24721 (a) Section 481 of the Internal Revenue Code, relating to adjustments required by changes in method of accounting, shall apply, except as otherwise provided.…
• § 24725 The provisions of Section 482 of the Internal Revenue Code, relating to allocation of income and deductions among taxpayers, shall be applicable, except as…
• § 24726 Section 483 of the Internal Revenue Code, relating to interest on certain deferred payments, shall apply, except as otherwise provided.