Revenue and Taxation Code section 24637

For taxable years beginning on or after January 1, 1987, Section 444 of the Internal Revenue Code, relating to election of taxable year other than required taxable year, shall be applicable, except that Section 444(c)(1), relating to effect of election, shall not apply.

Source: Section 24637, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=24637. (updated Jan. 1, 2001; accessed Oct. 20, 2025).

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Up to date

Verified:
Oct. 20, 2025

§ 24637's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_24637

Original Source: Section 24637, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=24637. (last accessed May 12, 2025).