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

§ 24725

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

The provisions of Section 482 of the Internal Revenue Code, relating to allocation of income and deductions among taxpayers, shall be applicable, except as provided in Article 1.5 (commencing with Section 25110) of Chapter 17.

(Amended by Stats. 1992, Ch. 1295, Sec. 35. Effective January 1, 1993.)

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California Revenue and Taxation Code

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