Section 23033.

Cal. Revenue and Taxation Code - RTC § 23033.
in effect
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“Paid or incurred” and “paid or accrued” shall be construed according to the method of accounting upon the basis of which net income is computed.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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