California Code, Revenue and Taxation Code - RTC § 17012

Paid or incurred” and “paid or accrued” shall be construed according to the method of accounting upon the basis of which the taxable income is computed under this part.

Cite this article: FindLaw.com - California Code, Revenue and Taxation Code - RTC § 17012 - last updated January 01, 2019 | https://codes.findlaw.com/ca/revenue-and-taxation-code/rtc-sect-17012.html


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