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2021 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 10 - PERSONAL INCOME TAX
CHAPTER 1 - General Provisions and Definitions
Section 17012.
Universal Citation: CA Rev & Tax Code § 17012 (2021)
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.
(Repealed and added by Stats. 1955, Ch. 939.)
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