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Earlier editions: 2020-112018-112026-09

DIVISION 2. OTHER TAXES 6001-61050›PART 10. PERSONAL INCOME TAX 17001-18181›CHAPTER 6. Accounting Periods and Methods of Accounting 17551-17570

§ 17556

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

Notwithstanding Section 442 of the Internal Revenue Code, the estate may change its annual accounting period one time without the approval of the Franchise Tax Board.

(Added by Stats. 1983, Ch. 1102, Sec. 22. Effective September 27, 1983.)

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California Revenue and Taxation Code

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