Section 24601 Of Article 1. Adoption Of Subchapter D Of The Internal Revenue Code Relating To Deferred Compensation, Etc. From California Revenue And Taxation Code >> Division 2. >> Part 11. >> Chapter 12. >> Article 1.

. (a) Subchapter D of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to deferred compensation, etc., shall apply, except as otherwise provided.
  (b) Notwithstanding the date specified in paragraph (1) of subdivision (a) of Section 23051.5, Part I of Subchapter D of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to pension, profitsharing, stock bonus plans, etc., shall apply, except as otherwise provided, without regard to taxable year to the same extent as applicable for federal income tax purposes.