{"data":{"id":"us-ca/rtc-17071","jurisdiction":"us-ca","citation":"RTC § 17071","heading":"","body":"Section 61 of the Internal Revenue Code, relating to gross income defined, shall apply, except as otherwise provided.","path":["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.]"],"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":"6b9ef225571aa627800b5e2e1b723fa1ca3a652a4ddad1b0303d4292729f5301","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-17063","next":"us-ca/rtc-17072"},"notice":"GroundRules: Original legal text. Not legal advice."}