{"data":{"id":"us-ca/rtc-17081","jurisdiction":"us-ca","citation":"RTC § 17081","heading":"","body":"Part II of Subchapter B of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to items that are specifically included in gross income, 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 2. Items Specifically Included in Gross Income [17081. - 17091.]"],"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":"db998540e22893b12a059db53a8cb70bf105af93e5c93831e3266b9890a9b5a9","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-17078","next":"us-ca/rtc-17082"},"notice":"GroundRules: Original legal text. Not legal advice."}