Section 24725 Of Article 6. Adjustments Required By Changes In Method From California Revenue And Taxation Code >> Division 2. >> Part 11. >> Chapter 13. >> Article 6.

. The provisions of Section 482 of the Internal Revenue Code, relating to allocation of income and deductions among taxpayers, shall be applicable, except as provided in Article 1.5 (commencing with Section 25110) of Chapter 17.