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2023 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 11 - CORPORATION TAX LAW
CHAPTER 13 - Accounting Periods and Methods of Accounting
ARTICLE 5 - Inventories
Section 24708.
Universal Citation:
CA Rev & Tax Code § 24708 (2023)
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24708. Section 474 of the Internal Revenue Code, relating to simplified dollar-value LIFO method for certain small businesses, shall apply, except as otherwise provided.
(Amended by Stats. 1993, Ch. 877, Sec. 75. Effective October 6, 1993.)
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