California Legal Codes and Statutes

§ 24708

Amended by Stats. 1993, Ch. 877, Sec. 75. Effective October 6, 1993.

Section 474 of the Internal Revenue Code, relating to simplified dollar-value LIFO method for certain small businesses, shall apply, except as otherwise provided.

Cite this section

Cal. Rev. & Tax. Code § 24708 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-11-corporation-tax-law/chapter-13-accounting-periods-and-methods-of-accounting/article-5-inventories/section-24708

Other sections in Article 5 - Inventories

§ 24701§ 24708§ 24710

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