California Revenue and Taxation Code

§ 24681

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

RTC § 24681 Effective Oct 6, 1993Div. 2 · Part 11 · Ch. 13 · Art. 4

Section 461 of the Internal Revenue Code, relating to the general rule for taxable year of deduction, shall apply, except as otherwise provided.

Legislative history

Amended by Stats. 1993, Ch. 877, Sec. 68. Effective October 6, 1993.