§ 24637
43 words·~1 min read·
/ca/revenue-and-taxation-code/24637A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
For taxable years beginning on or after January 1, 1987, Section 444 of the Internal Revenue Code, relating to election of taxable year other than required taxable year, shall be applicable, except that Section 444(c)(1), relating to effect of election, shall not apply.