California Code
PART 11 - CORPORATION TAX LAW
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,...

ARTICLE 2 - Methods of Accounting

Section 24651. - 24651. (a) Income shall be computed under the method of...

Section 24652. - 24652. (a) Section 447 of the Internal Revenue Code, relating...

Section 24652.5. - 24652.5. (a) (1) Section 447(i)(3) of the Internal Revenue Code,...

Section 24652.6. - 24652.6. (a) For taxable years beginning on or after January...

Section 24654. - 24654. (a) Section 448 of the Internal Revenue Code, relating...

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...

ARTICLE 4 - Year of Deduction

Section 24681. - 24681. Section 461 of the Internal Revenue Code, relating to...

Section 24682. - 24682. Section 464 of the Internal Revenue Code, relating to...

Section 24685. - 24685. (a) In the case of any taxpayer who elected...

Section 24685.5. - 24685.5. (a) The amendment made by Section 7001(a) of the...

Section 24688. - 24688. Section 467 of the Internal Revenue Code, relating to...

Section 24689. - 24689. Section 468 of the Internal Revenue Code, relating to...

Section 24690. - 24690. (a) The provisions of Section 468A of the Internal...

Section 24691. - 24691. Section 465 of the Internal Revenue Code, relating to...

Section 24692. - 24692. (a) Section 469 of the Internal Revenue Code, relating...

Section 24693. - 24693. (a) Section 468B of the Internal Revenue Code, relating...

Section 24694. - 24694. Section 470 of the Internal Revenue Code, relating to...

ARTICLE 5 - Inventories

Section 24701. - 24701. (a) Section 471 of the Internal Revenue Code, relating...

Section 24708. - 24708. Section 474 of the Internal Revenue Code, relating to...

Section 24710. - 24710. (a) For each taxable year beginning on or after...

ARTICLE 6 - Adjustments Required by Changes in Method

Section 24721. - 24721. Section 481 of the Internal Revenue Code, relating to...

Section 24725. - 24725. The provisions of Section 482 of the Internal Revenue...

Section 24726. - 24726. Section 483 of the Internal Revenue Code, relating to...