California Code
CHAPTER 13 - Accounting Periods and Methods of Accounting
ARTICLE 3 - Year of Inclusion

Section 24661. - 24661. Section 451 of the Internal Revenue Code, relating to...

Section 24661.3. - 24661.3. (a) (1) The options under Sections 112(d)(2) and 112(d)(3)...

Section 24661.5. - 24661.5. Section 451(e)(3) of the Internal Revenue Code, relating to...

Section 24661.6. - 24661.6. Section 451(i) of the Internal Revenue Code, relating to...

Section 24667. - 24667. (a) (1) Sections 453, 453A, and 453B of the...

Section 24668.1. - 24668.1. Any taxpayer who disposes of property as a result...

Section 24672. - 24672. (a) Where a taxpayer reports income arising from the...

Section 24673. - 24673. Where a corporation subject to the tax imposed by...

Section 24673.2. - 24673.2. (a) Section 460 of the Internal Revenue Code, relating...

Section 24674. - 24674. (a) If, in the case of a taxpayer owning...

Section 24675. - 24675. If an amount representing compensatory damages is received or...

Section 24676. - 24676. (a) Prepaid subscription income to which this section applies...

Section 24676.5. - 24676.5. (a) A taxpayer who is on an accrual method...

Section 24677. - 24677. (a) If an amount representing damages is received or...

Section 24678. - 24678. (a) If an amount representing damages is received or...

Section 24679. - 24679. For purposes of Sections 24675 through 24678, a fractional...