California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 24661
Section 451 of the Internal Revenue Code, relating to the general rule for taxable year of inclusion, shall apply, except as otherwise provided.
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Nearby sections (25 sections)
- 24631
- 24632
- 24633
- 24633.5
- 24634
- 24636
- 24637
- 24651
- 24652
- 24652.5
- 24652.6
- 24654
- 24661
- 24661.4
- 24661.6
- 24661.3
- 24661.5
- 24667
- 24668.1
- 24670
- 24672
- 24673
- 24673.2
- 24674
- 24675
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