™Your Policy Risk Impact Agent
419 chapters · 7,339 sections in this title.
Rev. & Tax. Code § 24631 Section 24631
4.2K chars
(a) (1) For taxable years beginning prior to January 1, 2000, income shall be computed on the basis of the taxpayer’s income year. (2) For taxable years beginning on or after January 1, 2000 (other than the first taxable year beginning on or after that date), income shall be comp…
Rev. & Tax. Code § 24632 Section 24632
0.3K chars
The taxable year of a taxpayer may not be different than the taxable year used for purposes of the Internal Revenue Code, unless initiated or approved by the Franchise Tax Board, or otherwise required under Section 24634. (Amended by Stats. 2000, Ch. 862, Sec. 175. Effective Janu…
Rev. & Tax. Code § 24633 Section 24633
0.5K chars
If a taxpayer changes its annual accounting period, the new accounting period shall become the taxpayer’s taxable year only if the change is approved by the Franchise Tax Board. For purposes of this part, if a taxpayer to whom Section 24631(g) applies adopts an annual accounting …
Rev. & Tax. Code § 24633.5 Section 24633.5
2.3K chars
(a) In the case of any “S corporation” or personal service corporation required to change its accounting period by the federal Tax Reform Act of 1986 (Public Law 99-514) as modified by Section 10206 of Public Law 100-203 and Section 1008(e) of Public Law 100-647, that change shal…
