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Chapter 3.5. Bank and Corporation Tax›Subchapter 13. Accounting Periods and Methods of Accounting›Article 3. Year of Inclusion

§ 24661(a). General Rule for Income Year of Inclusion. [Repealed]

California Code of Regulations, Title 18 — Division 3. Franchise Tax Board · 2026 edition · updated 2026-10-05 · California

Source: https://govt.westlaw.com/calregs/Document/I0117BE134C8411EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

Credits

Note: Authority cited for Article 3: Section 26422, Revenue and Taxation Code.

History

  1. New Article 3 (§ 24661(a), 24661(b), 24661(c), 24661(d), 24674, 24676(a), 24676(b), 24676(c), 24676(d), 24676(e), 24676(f)) filed 3-31-70; effective thirtieth day thereafter (Register 70, No. 14).

  2. Repealer filed 2-21-79; effective thirtieth day thereafter (Register 79, No. 7).

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▸Contents — California Code of Regulations, Title 18 — Division 3. Franchise Tax Board
California Code of Regulations, Title 18 — Division 3. Franchise Tax Board

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