Rev. & Tax. Code, § 17553 · Chapter 6. Accounting Periods and Methods of Accounting

Rev. & Tax. Code, § 17553

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

Section 454(c) of the Internal Revenue Code, relating to matured United States Savings Bonds, shall not apply.

Notes and commentary — not statutory text

History

Amended by Stats. 1999, Ch. 987, Sec. 40. Effective October 10, 1999.

Source of truth

Edition: As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Official file: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC&sectionNum=17553.
Text hash: sha256 bf09a20c0ca0fded23449c05719e7974f030ce39efb15a4ca3985b1f36f37cb0
Composed by: compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section

Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.