California Code
PART 10 - PERSONAL INCOME TAX
CHAPTER 6 - Accounting Periods and Methods of Accounting

Section 17551. - 17551. (a) Subchapter E of Chapter 1 of Subtitle A...

Section 17552. - 17552. (a) Notwithstanding Section 17565, a return for a period...

Section 17552.3. - 17552.3. (a) (1) The options under Sections 112(d)(2) and 112(d)(3)...

Section 17552.3. - 17552.3. (a) (1) The options under Sections 112(d)(2) and 112(d)(3)...

Section 17553. - 17553. Section 454(c) of the Internal Revenue Code, relating to...

Section 17555. - 17555. In any case where spouses file separate returns, the...

Section 17556. - 17556. Notwithstanding Section 442 of the Internal Revenue Code, the...

Section 17559. - 17559. (a) Section 451(e) of the Internal Revenue Code, relating...

Section 17560. - 17560. (a) The provisions of Sections 811(c)(4), 811(c)(6), and 811(c)(7)...

Section 17560.5. - 17560.5. (a) Section 461(j) of the Internal Revenue Code, relating...

Section 17561. - 17561. (a) Section 469(c)(7) of the Internal Revenue Code, relating...

Section 17563.5. - 17563.5. (a) The amendment made by Section 7001(a) of the...

Section 17563.5. - 17563.5. (a) The amendment made by Section 7001(a) of the...

Section 17563.51. - 17563.51. (a) For taxable years beginning on or after January...

Section 17564. - 17564. (a) Long-term contracts shall be accounted for in accordance...

Section 17565. - 17565. (a) The taxable year of a taxpayer may not...

Section 17570. - 17570. (a) Section 13233(c)(2)(C) of the Revenue Reconciliation Act of...