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Cal. Revenue and Taxation Code § 17556

Cal. Revenue and Taxation Code § 17556

California · California Revenue and Taxation Code · Status: effective · Effective 1983-09-27

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Cal. Revenue and Taxation Code § 17556, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/920757
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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.