Rev. & Tax. Code, § 24681 · Article 4. Year of Deduction

Rev. & Tax. Code, § 24681

Verbatim from the official edition

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

Section 461 of the Internal Revenue Code, relating to the general rule for taxable year of deduction, shall apply, except as otherwise provided.

Notes and commentary — not statutory text

History

Amended by Stats. 1993, Ch. 877, Sec. 68. Effective October 6, 1993.

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=24681.
Text hash: sha256 89b1e24c648000e913dd2097cf5393fbe0d66e8c0b6660d407663f0418404545
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, § 24681. Each shows the citation as that text prints it.

Revenue and Taxation Code

Rev. & Tax. Code, § 24346Printed as Section 24681

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.