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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(b). Constructive Receipt of Income. [Repealed]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/I011ACB534C8411EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

Credits

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

History

  1. 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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