Rev. & Tax. Code, § 17556 · Chapter 6. Accounting Periods and Methods of Accounting

Rev. & Tax. Code, § 17556

Verbatim from the official edition

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

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.

Notes and commentary — not statutory text

History

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

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=17556.
Text hash: sha256 e1f822f4ee34d38f979c1808b02c1a3d6ea7abb060713820e38cb397f2dae483
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.