California Revenue and Taxation Code

§ 24637

RTC § 24637 Effective Jan 1, 2001Div. 2 · Part 11 · Ch. 13 · Art. 1

Statute text

For taxable years beginning on or after January 1, 1987, Section 444 of the Internal Revenue Code, relating to election of taxable year other than required taxable year, shall be applicable, except that Section 444(c)(1), relating to effect of election, shall not apply.

Legislative history

Amended by Stats. 2000, Ch. 862, Sec. 180. Effective January 1, 2001.