§ 24661.4
32 words·~1 min read·
/ca/revenue-and-taxation-code/24661-4·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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).