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Code · California · Revenue and Taxation Code

§ 24721

47 words·~1 min read·/ca/revenue-and-taxation-code/24721

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(a)Section 481 of the Internal Revenue Code, relating to adjustments required by changes in method of accounting, shall apply, except as otherwise provided.
(b)Section 481(d) of the Internal Revenue Code, relating to adjustments attributable to conversion from “S” corporation to “C” corporation, shall not apply.
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