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. (accessed May 26, 2025).

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Last Updated

May 12, 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).