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 6. Adjustments Required by Changes in Method [24721 - 24726]
( Article 6 added by Stats. 1955, Ch. 938. ) 24725.
The provisions of Section 482 of the Internal Revenue Code, relating to allocation of income and deductions among taxpayers, shall be applicable, except as provided in Article 1.5 (commencing with Section 25110) of Chapter 17.
(Amended by Stats. 1992, Ch. 1295, Sec. 35. Effective January 1, 1993.)