Section 461(j) of the Internal Revenue Code, relating to limitation on excess farm losses of certain taxpayers, shall not apply.
Cal. Rev. & Tax. Code § 17560.5
Accounting Periods and Methods of Accounting
Showing this section's text as in effect on January 1, 2011 (in force January 1, 2011 – January 1, 2019). View current text →
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.