California Code
CHAPTER 13 - Accounting Periods and Methods of Accounting
ARTICLE 1 - Accounting Periods

Section 24631. - 24631. (a) (1) For taxable years beginning prior to January...

Section 24632. - 24632. The taxable year of a taxpayer may not be...

Section 24633. - 24633. If a taxpayer changes its annual accounting period, the...

Section 24633.5. - 24633.5. (a) In the case of any “S corporation” or...

Section 24634. - 24634. (a) A return for a period of less than...

Section 24636. - 24636. (a) If a separate return is made by a...

Section 24637. - 24637. For taxable years beginning on or after January 1,...