California Revenue and Taxation Code ARTICLE 6 - Adjustments Required by Changes in Method

• Section 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....
• Section 24725.
  The provisions of Section 482 of the Internal Revenue Code, relating to allocation of income and deductions among taxpayers, shall be applicable, except as provided...
• Section 24726.
  Section 483 of the Internal Revenue Code, relating to interest on certain deferred payments, shall apply, except as otherwise provided.(Amended by Stats. 1993, Ch. 877,...

Last modified: October 22, 2018