DIVISION 2. OTHER TAXES 6001-61050›PART 10. PERSONAL INCOME TAX 17001-18181›CHAPTER 1. General Provisions and Definitions 17001-17039.3

§ 17012

California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California

“Paid or incurred” and “paid or accrued” shall be construed according to the method of accounting upon the basis of which the taxable income is computed under this part.

(Repealed and added by Stats. 1955, Ch. 939.)

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California Revenue and Taxation Code

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