Section 481 of the Internal Revenue Code, relating to adjustments required by changes in method of accounting, shall apply, except as otherwise provided.
Cal. Rev. & Tax. Code § 24721
Adjustments Required by Changes in Method
Showing this section's text as in effect on January 1, 2011 (in force January 1, 2011 – January 1, 2025). 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.