Revenue and Taxation Code section 17556

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.

Source: Section 17556, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=17556. (updated Sep. 27, 1983; accessed Jul. 14, 2025).

17551
17552
17552.3
17553
17555
17556
17559
17560
17560.5
17561
17563.5
17563.51
17564
17565
17570

Up to date

Verified:
Jul. 14, 2025

§ 17556's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_17556

Original Source: Section 17556, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=17556. (last accessed May 12, 2025).