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.)
Section 17556
Rev. & Tax. Code § 17556, under Accounting Periods and Methods of Accounting.
Rev. & Tax. Code § 17556