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 6. Adjustments Required By Changes In Method