California Legal Codes and Statutes

§ 24725

Amended by Stats. 1992, Ch. 1295, Sec. 35. Effective January 1, 1993.

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 in Article 1.5 (commencing with Section 25110) of Chapter 17.

Cite this section

Cal. Rev. & Tax. Code § 24725 (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-6-adjustments-required-by-changes-in-method/section-24725

Other sections in Article 6 - Adjustments Required by Changes in Method

§ 24721§ 24725§ 24726

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