California Revenue and Taxation Code 17556 – Notwithstanding Section 442 of the Internal Revenue Code, the estate …
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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.
(Added by Stats. 1983, Ch. 1102, Sec. 22. Effective September 27, 1983.)
Terms Used In California Revenue and Taxation Code 17556
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20