{"data":{"id":"us-ca/rtc-17074","jurisdiction":"us-ca","citation":"RTC § 17074","heading":"","body":"Section 64 of the Internal Revenue Code, relating to ordinary 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":"c1d93ac76f28cf0fc182886ac69c8d12144a11bdd94afb0cb0b22469d2e8994b","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-17073.5","next":"us-ca/rtc-17075"},"notice":"GroundRules: Original legal text. Not legal advice."}