§ 17551 (a) Subchapter E of Chapter 1 of Subtitle A of the Internal …
§ 17552 (a) Notwithstanding Section 17565, a return for a period of less …
§ 17552.3 (a) (1) The options under Sections 112(d)(2) and 112(d)(3) …
§ 17552.3 v2 (a) (1) The options under Sections 112(d)(2) and 112(d)(3) …
§ 17553 Section 454(c) of the Internal Revenue Code, relating to matured …
§ 17555 In any case where spouses file separate returns, the Franchise Tax …
§ 17556 Notwithstanding Section 442 of the Internal Revenue Code, the estate …
§ 17559 (a) Section 451(e) of the Internal Revenue Code, relating to …
§ 17560 (a) The provisions of Sections 811(c)(4), 811(c)(6), and …
§ 17560.5 (a) Section 461(j) of the Internal Revenue Code, relating to …
§ 17561 (a) Section 469(c)(7) of the Internal Revenue Code, relating to …
§ 17563.5 (a) The amendment made by Section 7001(a) of the Internal …
§ 17563.5 v2 (a) The amendment made by Section 7001(a) of the Internal …
§ 17563.51 (a) For taxable years beginning on or after January 1, 2019, the …
§ 17564 (a) Long-term contracts shall be accounted for in accordance …
§ 17565 (a) The taxable year of a taxpayer may not be different than the …
§ 17570 (a) Section 13233(c)(2)(C) of the Revenue Reconciliation Act of …

Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 10 > Chapter 6 - Accounting Periods and Methods of Accounting

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • County: includes city and county. See California Water Code 14
  • Person: means any person, firm, association, organization, partnership, business trust, corporation, limited liability company, or company. See California Water Code 19