California Revenue And Taxation Code — Other Taxes — Accounting Periods And Methods Of Accounting — Adjustments Required By Changes In Method — Applicability of IRC Section 482

Current through the 2016 Legislative Session

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.