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Section 17552 Of Chapter 6. Accounting Periods And Methods Of Accounting From California Revenue And Taxation Code >> Division 2. >> Part 10. >> Chapter 6.
17552
. (a) Notwithstanding Section 17565, a return for a period of
less than 12 months shall also be made when the Franchise Tax Board
terminates the taxpayer's taxable year under Section 19082 (relating
to tax in jeopardy).
(b) Section 443(c) of the Internal Revenue Code, relating to adjustment in deduction for personal exemption, is modified by substituting the phrase "the credit allowed under Section 17054" for the phrase "the exemptions allowed as a deduction under section 151 (and any deduction in lieu thereof)."
(b) Section 443(c) of the Internal Revenue Code, relating to adjustment in deduction for personal exemption, is modified by substituting the phrase "the credit allowed under Section 17054" for the phrase "the exemptions allowed as a deduction under section 151 (and any deduction in lieu thereof)."
