yourstate.us
Home / California / Revenue and Taxation Code
Cal. Revenue and Taxation Code § 24661

Cal. Revenue and Taxation Code § 24661

California · California Revenue and Taxation Code · Status: effective · Effective 1994-09-30

Get this as JSONEmbed this
Cite this
Citation
Cal. Revenue and Taxation Code § 24661, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/922201
Permanent ID
ys:prov:922201@1
SHA-256
4d7d2a01b75f1373b394bcf147d194044d4d4da6a8d4df0a4ed09ab82a5e8667

The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.

Full text

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