Revenue and Taxation Code section 24681

Section 461 of the Internal Revenue Code, relating to the general rule for taxable year of deduction, shall apply, except as otherwise provided.

Source: Section 24681, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=24681. (updated Oct. 6, 1993; accessed Jul. 6, 2026).

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Up to date

Verified:
Jul. 6, 2026

§ 24681's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_24681

Original Source: Section 24681, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=24681. (last accessed May 12, 2025).