There is a newer version of the California Code
2016 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 10 - PERSONAL INCOME TAX
CHAPTER 6 - Accounting Periods and Methods of Accounting
Section 17556.
CA Rev & Tax Code § 17556 (2016) What's This?
17556. Notwithstanding Section 442 of the Internal Revenue Code, the estate may change its annual accounting period one time without the approval of the Franchise Tax Board.
(Added by Stats. 1983, Ch. 1102, Sec. 22. Effective September 27, 1983.)
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