California Revenue and Taxation Code

§ 17012

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 17012Div. 2 · Part 10 · Ch. 1

Statute text

View on leginfo.ca.gov

“Paid or incurred” and “paid or accrued” shall be construed according to the method of accounting upon the basis of which the taxable income is computed under this part.

Legislative history

Repealed and added by Stats. 1955, Ch. 939.