Section 451 of the Internal Revenue Code, relating to the general rule for taxable year of inclusion, shall apply, except as otherwise provided.
Cal. Rev. & Tax. Code § 24661
Year of Inclusion
Amended by Stats. 1994, Ch. 1243, Sec. 66
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.