Chapter 3.5. Bank and Corporation Tax›Subchapter 13. Accounting Periods and Methods of Accounting›Article 3. Year of Inclusion
§ 24667-24673.5(f). Deferred Payment Sale of Real Property Not on Installment Method.…
California Code of Regulations, Title 18 — Division 3. Franchise Tax Board · 2026 edition · updated 2026-10-05 · California
Credits
Note: Authority cited: Section 26422, Revenue and Taxation Code. Reference: Sections 24667, 24668, 24669, 24670, 24673 and 24673.5, Revenue and Taxation Code.
History
New section filed 7-13-73; effective thirtieth day thereafter (Register73, No. 28).
Change without regulatory effect repealing Section 24667-24673.5(d) pursuant to Section 100, Title 1, California Code of Regulations (Register 90, No. 3).
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