California · Through 2026-09-13

RTC § 17071

Where this section sits in the code

Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001. - 61050.]
PART 10. PERSONAL INCOME TAX [17001. - 18181.]
CHAPTER 3. Computation of Taxable Income [17071. - 17307.]
ARTICLE 1. Definition of Gross Income, Adjusted Gross Income, Taxable Income, etc. [17071. - 17078.]

Section 61 of the Internal Revenue Code, relating to gross income defined, shall apply, except as otherwise provided.

Collected 2026-09-14T05:56:33Z. Source file · JSON