California Revenue and Taxation Code ARTICLE 4 - Year of Deduction

• Section 24681.
  Section 461 of the Internal Revenue Code, relating to the general rule for taxable year of deduction, shall apply, except as otherwise provided.(Amended by Stats....
• Section 24682.
  Section 464 of the Internal Revenue Code, relating to limitations on deductions for certain farming expenses, shall apply, except as otherwise provided.(Amended by Stats. 1993,...
• Section 24685.
  (a) In the case of any taxpayer who elected to have former Section 24685 apply for that taxpayer’s last taxable year beginning prior to January 1,...
• Section 24685.5.
  (a) The amendment made by Section 7001(a) of the Internal Revenue Service Restructuring and Reform Act of 1998 (Public Law 105-206) to Section 404(a)(11) of the...
• Section 24688.
  Section 467 of the Internal Revenue Code, relating to certain payments for the use of property or services, shall apply, except as otherwise provided.(Amended by...
• Section 24689.
  Section 468 of the Internal Revenue Code, relating to special rules for mining and solid waste reclamation and closing costs, shall apply, except as otherwise...
• Section 24690.
  (a) The provisions of Section 468A of the Internal Revenue Code, relating to special rules for nuclear decommissioning costs, shall be applicable, except as otherwise provided.(b) The...
• Section 24691.
  Section 465 of the Internal Revenue Code, relating to limitations of deductions to the amount at risk, shall apply.(Added by Stats. 1988, Ch. 11, Sec....
• Section 24692.
  (a) Section 469 of the Internal Revenue Code, relating to passive activity losses and credits limited, shall apply, except as otherwise provided.(b) Section 469(c)(7) of the Internal...
• Section 24693.
  (a) Section 468B of the Internal Revenue Code, relating to special rules for designated settlement funds, shall apply, except as otherwise provided.(b) Section 468B(b) of the Internal...
• Section 24694.
  Section 470 of the Internal Revenue Code, relating to limitation on deductions allocable to property used by governments or other tax-exempt entities, shall apply, except...

Last modified: October 22, 2018