Revenue and Taxation Code section 24721

Section 481 of the Internal Revenue Code, relating to adjustments required by changes in method of accounting, shall apply, except as otherwise provided.

Source: Section 24721, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=24721. (updated Oct. 6, 1993; accessed Sep. 1, 2025).

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Sep. 1, 2025

§ 24721's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_24721

Original Source: Section 24721, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=24721. (last accessed May 12, 2025).