California Revenue and Taxation Code

§ 23033

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

RTC § 23033Div. 2 · Part 11 · Ch. 1 · Art. 2

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

Legislative history

Added by Stats. 1949, Ch. 557.