California Code
ARTICLE 6 - Adjustments Required by Changes in Method
Section 24721.

24721. Section 481 of the Internal Revenue Code, relating to adjustments required by changes in method of accounting, shall apply, except as otherwise provided.

(Amended by Stats. 1993, Ch. 877, Sec. 76. Effective October 6, 1993.)

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Structure California Code

California Code

Revenue and Taxation Code - RTC

DIVISION 2 - OTHER TAXES

PART 11 - CORPORATION TAX LAW

CHAPTER 13 - Accounting Periods and Methods of Accounting

ARTICLE 6 - Adjustments Required by Changes in Method

Section 24721.

Section 24725.

Section 24726.