CA Rev & Tax Code Section 17012

“Paid or incurred” and “paid or accrued” shall be construed according to the method of accounting upon the basis of which the taxable income is computed under this part.

Source: Section 17012, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=17012..

Last Updated

Aug. 19, 2023

§ 17012’s source at ca.gov

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Location: https://california.public.law/codes/ca_rev_and_tax_code_section_17012

Original Source: Section 17012, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=17012. (last accessed Aug. 19, 2023).