| Section 451.44 - Book value (or cost) |
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| Section 451.45 - Calendar year |
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| Section 451.46 - Capital expenditures |
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| Section 451.47 - Capitalization |
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| Section 451.48 - Cash basis |
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| Section 451.49 - Certificate of deposit |
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| Section 451.50 - Chain Organization |
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| Section 451.51 - Change of ownership |
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| Section 451.52 - Charity allowances |
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| Section 451.53 - Chart of accounts |
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| Section 451.54 - Classification of accounts |
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| Section 451.55 - Clearing account |
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| Section 451.56 - Common ownership |
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| Section 451.57 - Consistency |
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| Section 451.58 - Consultant |
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