California Revenue & Taxation Code Cal. Rev. & Tax. Code § 24661.4 Official textleginfo.legislature.ca.govlast amended Oct 01, 2025SharePrintCopy citation Section 451(b) of the Internal Revenue Code, relating to inclusion not later than for financial accounting purposes, shall not apply to specified credit card fees, as defined in Treasury Regulations Section 1.451-3(j)(2). Source: view the official text Report a problem with this page Report a problem What's wrong? Text is garbled or unreadable Content looks wrong or outdated Layout or display problem Something else Tell us more (optional) Sent anonymously with this page's citation. No personal information is collected. Cancel Send report Thank you — sent. ‹ Previous24661Next ›24661.6 Nearby sections (25 sections)246322463324633.5246342463624637246512465224652.524652.6246542466124661.424661.624661.324661.52466724668.124670246722467324673.2246742467524676Full table of contents →