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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]

§ 17596. Taxation of Income. [Renumbered]

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/IF15096A34C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

Credits

Note: Authority cited: Section 19253, Revenue and Taxation Code. Reference: Section 17596, Revenue and Taxation Code.

History

  1. Repealer of Article 4 (Sections 17591-17596, not consecutive) filed 12-23-81; effective thirtieth day thereafter (Register 81, No. 52). For prior history, see Registers 77, No. 36; 76, No. 28; and 64, No. 4.

  2. New Article 4 (Section 17596) filed 11-30-82; effective thirtieth day thereafter (Register 82, No. 49).

  3. Editorial renumbering of Article 4 (Section 17596) to Article 1 (Section 17554) filed 4-17-85; effective thirtieth day thereafter (Register 85, No. 16).

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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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