Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 11. CORPORATION TAX LAW [23001 - 25141]
( Heading of Part 11 amended by Stats. 2001, Ch. 543, Sec. 21. ) CHAPTER 13. Accounting Periods and Methods of Accounting [24631 - 24726]
( Chapter 13 added by Stats. 1955, Ch. 938. ) ARTICLE 5. Inventories [24701 - 24710]
( Article 5 added by Stats. 1955, Ch. 938. ) 24708.
Section 474 of the Internal Revenue Code, relating to simplified dollar-value LIFO method for certain small businesses, shall apply, except as otherwise provided.
(Amended by Stats. 1993, Ch. 877, Sec. 75. Effective October 6, 1993.)