Chapter 13. Accounting Periods and Methods of Accounting

Article 1. Accounting Periods

• Ca. Rev. and Tax. Code § 24631 Computation On Basis of Taxpayer's Income Year Or Taxable Year
• Ca. Rev. and Tax. Code § 24632 Taxable Year of Taxpayer
• Ca. Rev. and Tax. Code § 24633 Change of Annual Accounting Period
• Ca. Rev. and Tax. Code § 24633.5 Change of Accounting Period By "S" Corporation Or Personal Service Corporation
• Ca. Rev. and Tax. Code § 24634 Return For Period of Less Than 12 Months
• Ca. Rev. and Tax. Code § 24636 Separate Return
• Ca. Rev. and Tax. Code § 24637 Applicability of Irc Section 444

Article 2. Methods of Accounting

• Ca. Rev. and Tax. Code § 24651 Method of Accounting
• Ca. Rev. and Tax. Code § 24652 Applicability of Irc Section 447
• Ca. Rev. and Tax. Code § 24652.5 Applicability of Irc Section 447(i)
• Ca. Rev. and Tax. Code § 24652.6 Preservation of Suspense Account Rules
• Ca. Rev. and Tax. Code § 24654 Applicability of Irc Section 448

Article 3. Year of Inclusion

• Ca. Rev. and Tax. Code § 24661 Applicability of Irc Section 451
• Ca. Rev. and Tax. Code § 24661.3 Production Flexibility Contract
• Ca. Rev. and Tax. Code § 24661.5 Modification of Irc Section 451(e)(3)
• Ca. Rev. and Tax. Code § 24661.6 Irc Section 451(i) Not Applicable
• Ca. Rev. and Tax. Code § 24667 Applicability of Irc Sections 453, 453a, and 453b
• Ca. Rev. and Tax. Code § 24668.1 Disposal of Property As Result of Power of Requisition Or Condemnation
• Ca. Rev. and Tax. Code § 24672 Unreported Income
• Ca. Rev. and Tax. Code § 24673 Reporting of Income From Contract Which Will Require More Than a Year to Complete
• Ca. Rev. and Tax. Code § 24673.2 Applicability of Irc Section 460
• Ca. Rev. and Tax. Code § 24674 Non-Interest Bearing Obligation Issued At Discount and Redeemable For Fixed Amounts Increasing At Stated Intervals
• Ca. Rev. and Tax. Code § 24675 Amount Representing Compensatory Damages
• Ca. Rev. and Tax. Code § 24676 Prepaid Subscription Income
• Ca. Rev. and Tax. Code § 24676.5 Income Attributable to Qualified Sale of Magazine, Paperback, Or Record Which Is Returned to Taxpayer
• Ca. Rev. and Tax. Code § 24677 Amount Representing Damages Received In Civil Action For Breach of Contract Or Breach of Fiduciary Duty Or Relationship
• Ca. Rev. and Tax. Code § 24678 Amount Representing Damages Received In Civil Action Under Clayton Act
• Ca. Rev. and Tax. Code § 24679 Fractional Part of Month

Article 4. Year of Deduction

• Ca. Rev. and Tax. Code § 24681 Applicability of Irc Section 461
• Ca. Rev. and Tax. Code § 24682 Applicability of Irc Section 464
• Ca. Rev. and Tax. Code § 24685 Change In Method of Accounting
• Ca. Rev. and Tax. Code § 24685.5 Amendments of Irc Regarding Determinations Relating to Deferred Compensation
• Ca. Rev. and Tax. Code § 24688 Applicability of Irc Section 467
• Ca. Rev. and Tax. Code § 24689 Applicability of Irc Section 468
• Ca. Rev. and Tax. Code § 24690 Applicability of Irc Section 468a
• Ca. Rev. and Tax. Code § 24691 Applicability of Irc Section 465
• Ca. Rev. and Tax. Code § 24692 Applicability of Irc Section 469
• Ca. Rev. and Tax. Code § 24693 Applicability of Irc Section 468b
• Ca. Rev. and Tax. Code § 24694 Applicability of Irc Section 470

Article 5. Inventories

• Ca. Rev. and Tax. Code § 24701 Applicability of Irc Sections 471 and 472
• Ca. Rev. and Tax. Code § 24708 Applicability of Irc Section 474
• Ca. Rev. and Tax. Code § 24710 Applicability of Irc Section 475

Article 6. Adjustments Required By Changes In Method

• Ca. Rev. and Tax. Code § 24721 Applicability of Irc Section 481
• Ca. Rev. and Tax. Code § 24725 Applicability of Irc Section 482
• Ca. Rev. and Tax. Code § 24726 Applicability of Irc Section 483