California Legal Codes and Statutes

§ 17556

Added by Stats. 1983, Ch. 1102, Sec. 22. Effective September 27, 1983.

Notwithstanding Section 442 of the Internal Revenue Code, the estate may change its annual accounting period one time without the approval of the Franchise Tax Board.

Cite this section

Cal. Rev. & Tax. Code § 17556 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-10-personal-income-tax/chapter-6-accounting-periods-and-methods-of-accounting/section-17556

Other sections in Chapter 6 - Accounting Periods and Methods of Accounting

§ 17551§ 17552§ 17552.3§ 17553§ 17555§ 17556§ 17559§ 17560§ 17560.5§ 17561§ 17563.5§ 17563.51§ 17564§ 17565§ 17567§ 17570

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