{"data":{"id":"us-ca/rtc-17078","jurisdiction":"us-ca","citation":"RTC § 17078","heading":"","body":"(a) Section 988 of the Internal Revenue Code, relating to treatment of certain foreign currency transactions, shall apply, except as otherwise provided.\n(b) Section 988(a)(3) of the Internal Revenue Code, relating to source, shall not apply.","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":"880e3b66f6ec313765883c76125dbd16a38c08ec339c37c244677e3f79398387","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-17077","next":"us-ca/rtc-17081"},"notice":"GroundRules: Original legal text. Not legal advice."}