Home › California › CA RTC › … Division 2 — Other Taxes › Part 11 — Corporation Tax Law › Chapter 13 — Accounting Periods and Methods of Accounting › Article 5 — Inventories › Cal. Rev. & Tax. Code § 24708
California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 24708
Section 474 of the Internal Revenue Code, relating to simplified dollar-value LIFO method for certain small businesses, shall apply, except as otherwise provided.
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