Chapter 6 - ACCOUNTING PERIODS AND METHODS OF ACCOUNTING

Section 17551 - Applicability of Subchapter E of Chapter 1 of Subtitle A of IRC
Section 17551.5 - [Repealed]
Section 17552 - Return for period of less than 12 months; modification of IRC Section 443(c)
Section 17552.3 - Production flexibility contracts
Section 17553 - Inapplicability of IRC Section 454(c)
Section 17554 - [Repealed]
Section 17555 - Apportionment or allocation of gross income between spouses
Section 17556 - Change of estate's annual accounting period
Section 17559 - Modification of IRC Section 451(e)
Section 17560 - Applicability of IRC Section 811, 812, 453, and 453A; repeal of IRC Section 453C
Section 17560.5 - IRC Section 461(j) not applicable; modification of IRC section 11012(a)
Section 17561 - Applicability of IRC Section 469
Section 17563 - [Repealed]
Section 17563.5 - Applicability of Section 404(a)(11); change in method of accounting
Section 17563.51 - Modification of IRC sections 447, 448, 263A, 471, and 481
Section 17564 - Long-term contracts
Section 17565 - Taxable year of taxpayer
Section 17570 - Changes in mark to market accounting method for securities dealers; taxpayer requirements