Chapter 2.5. Personal Income Tax (Taxable Years Beginning After 12–31–54)›Subchapter 6. Accounting Periods and Methods of Accounting
Article 4. Taxable Year for Which Deduction Taken [Renumbered]
California Code of Regulations, Title 18 — Division 3. Franchise Tax Board · 2026 edition · updated 2026-10-05 · California
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