Section 451(b) of the Internal Revenue Code, relating to inclusion not later than for financial accounting purposes, shall not apply to specified credit card fees, as defined in Treasury Regulations Section 1.451-3(j)(2).
Cal. Rev. & Tax. Code § 24661.4
Year of Inclusion
Added by Stats. 2025, Ch. 231, Sec. 110
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.