California Revenue and Taxation Code ARTICLE 1 - Accounting Periods

• Section 24631.
  (a) (1) For taxable years beginning prior to January 1, 2000, income shall be computed on the basis of the taxpayer’s income year.(2) For taxable years beginning on...
• Section 24632.
  The taxable year of a taxpayer may not be different than the taxable year used for purposes of the Internal Revenue Code, unless initiated or...
• Section 24633.
  If a taxpayer changes its annual accounting period, the new accounting period shall become the taxpayer’s taxable year only if the change is approved by...
• Section 24633.5.
  (a) In the case of any “S corporation” or personal service corporation required to change its accounting period by the federal Tax Reform Act of 1986...
• Section 24634.
  (a) A return for a period of less than 12 months (referred to in this article as “short period”) shall be made under any of the...
• Section 24636.
  (a) If a separate return is made by a taxpayer subject to the tax imposed by Chapter 2, under Section 24634 on account of a change...
• Section 24637.
  For taxable years beginning on or after January 1, 1987, Section 444 of the Internal Revenue Code, relating to election of taxable year other than...

Last modified: October 22, 2018