DIVISION 2. OTHER TAXES 6001-61050›PART 11. CORPORATION TAX LAW 23001-25141›CHAPTER 13. Accounting Periods and Methods of Accounting 24631-24726›ARTICLE 6. Adjustments Required by Changes in Method 24721-24726

§ 24721

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

Section 481 of the Internal Revenue Code, relating to adjustments required by changes in method of accounting, shall apply, except as otherwise provided.

(Amended by Stats. 1993, Ch. 877, Sec. 76. Effective October 6, 1993.)

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California Revenue and Taxation Code

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