Rev. & Tax. Code, § 24661 · Article 3. Year of Inclusion

Rev. & Tax. Code, § 24661

Verbatim from the official edition

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

Section 451 of the Internal Revenue Code, relating to the general rule for taxable year of inclusion, shall apply, except as otherwise provided.

Notes and commentary — not statutory text

History

Amended by Stats. 1994, Ch. 1243, Sec. 66. Effective September 30, 1994.

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=24661.
Text hash: sha256 4d7d2a01b75f1373b394bcf147d194044d4d4da6a8d4df0a4ed09ab82a5e8667
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

Cited by 1 provision

Provisions in this library whose text cites Rev. & Tax. Code, § 24661. Each shows the citation as that text prints it.

Revenue and Taxation Code

Rev. & Tax. Code, § 24676Printed as Section 24661

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.