{"data":{"id":"us-ca/rtc-17026","jurisdiction":"us-ca","citation":"RTC § 17026","heading":"","body":"This part applies to the taxable income of taxpayers received or accrued on or after January 1, 1935.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 10. PERSONAL INCOME TAX [17001. - 18181.]","CHAPTER 1. General Provisions and Definitions [17001. - 17039.6.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"9aa244fb740fb06c0634935c3c0d632a127378f64c6767b9fdfd930a014b390e","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-17024.5","next":"us-ca/rtc-17028"},"notice":"GroundRules: Original legal text. Not legal advice."}