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California · Through 2026-09-13

RTC § 17156.5

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Where this section sits in the code
  1. Revenue and Taxation Code - RTC
  2. DIVISION 2. OTHER TAXES [6001. - 61050.]
  3. PART 10. PERSONAL INCOME TAX [17001. - 18181.]
  4. CHAPTER 3. Computation of Taxable Income [17071. - 17307.]
  5. ARTICLE 3. Items Specifically Excluded from Gross Income [17131. - 17158.5.]

Gross income does not include any amount received as reparation payments paid by the Canadian government for the purpose of redressing the injustice done to persons of Japanese ancestry who were interned in Canada during World War II.

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

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